AUTHENTICATED RECEIPTS

The Council issues authenticated receipts to contractors and it makes reference to 'VAT (General)Regulations 1972:Regulation 21'. Does anyone know of this is still current or been superseded?
  • Hi Tony I believe this has been superseded by VAT Regs 1995, Reg 13.
  • Why use authenticated receipts though? We issue a surveyor's valuation to the contractor with the request they issue a VAT invoice based on that valuation.... much simpler!
  • Is anyone else experiencing difficulty in obtaining AR from suppliers due to the COVID-19 crisis? Missing AR represent a significant proportion of the value of our current VAT return and was wondering if I should still include these in the claim on the basis that HMRC will allow some leeway under the present circumstances. Is this a reasonable assumption to make?