Hi,
The VAT guide notice 700 sections 10-13 provide the conditions that must be met in order for a business to reclaim vat as input tax.
VAT guide (VAT Notice 700)
section10 and section 19.5 describes what is acceptable evidence of input tax:
VAT guide (VAT Notice 700)evidence-of-input-tax. Further guidance can also be read in the VAT manual:
VAT Input Tax
If a receipt is in an employees name you would need to be able to show an officer checking the claim whether it still meets the conditions detailed in the guidance above to be claimed.
Thank you.