VAT inspection and missing paperwork

My client has a VAT inspection and I have not been able to get the VAT returns or working papers from the previous accountant.

How do I play this with the VAT man.

We have the financials and the underlying paperwork from the previous accountant, but not the VT transactions file, trial balance, VAT returns with the detail, lead schedules, corporation tax return and working papers

I have spent a lot of time and effort trying to get this information, but to no avail.  I have reported them to their governing body, but the case came to nothing due to lack of evidence. 

The previous accountant just states he has given me everything

What is the best way to handle the VAT inspection?  What are the likely penalties for my client?