Hi We are doing verification checks on a new supplier and are checking the VAT registration number on the invoice. There are a few companies in the group (3 or 4), and two swapped names in late 2020 (A Ltd changed name to B Ltd and B Ltd changed name to A Ltd). This has been checked with Companies House. Doing a VAT reg number check for Co A Ltd, the registered name comes up as B Ltd (Both share the same address) and from the registration and group registration docs we have been sent I can see that the VAT registration was before the date of transfer and B Ltd is not listed on the group registration. Our purchase from this company is totally immaterial but the question is simply whether we can legitimately pay and recover the VAT, or what steps should we take to enable us to legitimately process and claim the VAT.