HMRC internal manual: VAT Input Tax – Import VAT – Deduction of Input tax – Recipient of the supply – Owenership of the Goods

Only the person to whom a supply is made, for use in the furtherance of their taxable business, can make a valid input tax claim. This is a fundamental principle. It overrides the question of who may have paid for the supply. It also overrides the question of who may hold the relevant invoice or other evidence where the representative or agent makes payments on behalf of the principal.

Source gov.uk

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