Expenses and subcontractors

If a building company (Ltd) uses subcontractors who pick up materials for your projects and put the invoices in their own name can you put the expenses through you business as though they were in your business name? Or should the subcontractor put the invoices through his business and invoice you for materials? Also would this affect vat with the business being vat registered and the subcontractor not registered for vat?

Hi Janni,
If a subcontractor purchases materials for their own business then they will receive an invoice in their own name.
If these goods are then sold on to a contractor then the subcontractor will raise an invoice to the contractor.
If the subcontractor is not VAT registered then there will be no input tax for them to recover and no VAT for them to charge"