Vat number is not tied back to supplier

[Dannyboy]

Hi all,

I have received an invoice with a company header at the top that is different to the bank details and more crucially the VAT number supplied. I understand is vat hijacking, as an invoice cannot have two entities on it. I'm I correct in thinking this could be vat avoidance?

 

[Paul Kelly ICHYB]

Ask the supplier.

It might be a trading name or something dodgy!

 

[Dannyboy]

I have asked the supplier, they are claiming it is their parent company. It is a party wall surveyor, who has done business under one name, but is asking for payment into a different company. I asked to re-issue the invoice with the correct header to pay, they are refusing to do so.

 

[Bobbo]

It's possible a VAT group exists where a number of companies operate under one VAT number - but the supplier presumably would've just said that if it were the case.

Do you have a contract of sorts for these works? Who was that with?

 

[Mark T Jones]

As mentioned, Group registrations a possibility. (Who is/are listed as PSC?)

Sometimes pure incompetence, but also quite possible evasion or fraud. Your line is entirely correct; they need to provide full/correct detail before you pay.

 

[Dannyboy]

Hi all, no qualms with sharing the names. The header invoice is from R.Howorth and Co. The bank details and vat number belong to Marylebone Surveying. The surveyor is stating that Marylebone is the parent company of R.Howorth, but companies house filing do not reflect that for either company, as they reflect sole ownership.

The service I received was all through R.Howorth and I am concerned about Privity of contracts. IE, if I have an issue with R.Howorth down they line, they will claim they were never paid for it.

Dispute asking for a corrected invoice, they are refusing to do so and stating they will take me to court unless I pay. Which is a flag in itself.

 

[Mark T Jones]

You may have answered, but is there an actual contract?

In any case, court would be fun!

 

[Dannyboy]

I never saw the contract. It is the adjoining surveyor, so I imagine his contract was with my surveyor. But I guess if I am liable for the fees then the contract should be with me.

I’ve found the entire process disheartening. Anyone can act as a party wall representative, you can do a 2 day course then sell your services!

 

[Newchodge]

I never saw the contract. It is the adjoining surveyor, so I imagine his contract was with my surveyor. But I guess if I am liable for the fees then the contract should be with me.

I’ve found the entire process disheartening. Anyone can act as a party wall representative, you can do a 2 day course then sell your services!

Have you spoken to your surveyor?

 

[Paul Kelly ICHYB]

Call Marylebone Surveying

 

[Dannyboy]

I've asked my surveyor for the details of all correspondence. When I was advised the adjoining surveyor was appointed, the company name was R.Howorth and Co. It is only at invoicing stage that the other name of Marylebone entered the frame.

R.Howorth itself has entered multiple AD01 forms in the past 3-4 years, which I believe is also unusual?

 

[Dannyboy]

Call Marylebone Surveying

The named surveyor who was used is listed as the sole owner of Marylebone. However, all the correspondence has been from Howorth, under a generic email.

 

[Paul Kelly ICHYB]

The named surveyor who was used is listed as the sole owner of Marylebone. However, all the correspondence has been from Howorth, under a generic ema

Is Howorth a trading name?

Get the Marylebone to confirm in writing what the relationship is.

 

[Dannyboy]

Is Howorth a trading name?

Get the Marylebone to confirm in writing what the relationship is.

The surveyor is responding only via the Howorth account. He is claiming from that account that Marylebone is the parent company. However, I do not have any correspondence from Marylebone that this is the case. It is only the bank statement and VAT number on the invoice that there is a reference.

 

[Dannyboy]

The claim is that it is a trading name. However, I called Companies House and they cannot see any relationship between the two companies....

 

[DontAsk]

If it's simply a trading named it is not a company. I don't know about the legality of using an actual company name as a trading name.

 

[Newchodge]

The claim is that it is a trading name. However, I called Companies House and they cannot see any relationship between the two companies....

Does the invoice set out the full details of the 2 entities, a bit like this:

*** is the trading name of *** Ltd
Registered in England and Wales, Registration Number ****
Registered address: *******
Phone: *** Mobile: *** email:***

That is required by law if a company is using a trading name.

 

[Dannyboy]

Hi no it doesn’t mention the trading name. There is no linkage on the invoice.

 

[DWS]

Just tell them unless they can provide proof from the parent Company that they are a subsidiary of said parent as well as part of a VAT group then you are not paying the VAT.
The parent should provide the proof not just that they are a subsidiary but also part of the VAT group.

 

[Dannyboy]

I can’t post an image directly on the site? Imagine I have to cross link? I have removed the references to me, so it should be okay for others to view.