In short Company A paid Company B for goods by cheque, and VAT invoice was to be posted by return. This was in September 2012. Despite constant chasing Company B has not issued VAT Invoice, and has today stated he has no intention of doing so but has provided his VAT number instead. It seems his book keeper has left him in a state of dissaray and he has no intention of keeping records up to date or working back through his mess.
The HMRC guidance is aimed at those that have an incorrect VAT invoice, not a missing one, so does Company A have to forgoe the VAT on this? Is there a way to force Company B to provide a VAT invoice? Company A has email evidence of order, and purchase, and of responses from Company B whilst chasing for VAT Invoice.