I have a client who has purchased a computer and the price includes UK VAT. However, the invoice only has the director's name on and was paid by personal credit card. So, my question is, can the company claim the VAT back in these circumstances?
In addition to this, my client has also given me a few old invoices for smaller items (stationery etc) in the company name. Am I right in assuming as long as these invoices are not more than 4 years old I can claim back any relevant VAT on these?
Thanks in advance
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Input tax evidence
If the supply is clearly to, and funded by, the taxable person, I would argue that HMRC should accept an invoice addressed to the Director as acceptable. Although, of course, it is always preferable to have an invoice in the company name. But, do check that the company was extant on the date of the invoice.
And, yes, input tax can be claimed up to 4 years old.
Main guidance in The VAT Guide, chapter 19.