Reclaim input VAT for buying competitor's items as sampling

Hi, My company supplies clothing for Brand A in the UK, but sometimes our in house designers will purchase clothing from Brand B in the UK to study their designs and materials. Sometimes the clothing will be sent to our Headquarter/Factories in Asia. May I please ask if the input VAT under competitor's clothing can be recovered whether exporting to Asia or not. Thank you.

Hello, As long as this is for your business and meets the conditions in section 10 see : VAT guide (VAT Notice 700)    . Thank you.