Business expense Invoice with no VAT

[Branz]

Colleague bought some kit from a UK website which came from UK but was billed from Hong Kong.

No VAT shown on the invoice and when queried told not set up for EU VAT: it was delivered by DHL so it must have passed Go with them re VAT.

Anyway his book-keeper has told him that he can
neither
claim the VAT back which is fair enough his company is VAT registered.
nor
claim it as an expense as the entire expense is disallowable in the company accounts because he has no VAT invoice

Is book-keeper correct?
Thanks and seasonal greetings

 

[Jon Snow]

That's nonsense. The requirement for a deduction, for the purposes of computing profit, is that the amount is laid out wholly and exclusively for the purposes of the trade.

This is an entirely different test than that which applies for VAT deduction.

 

[Branz]

That's nonsense. The requirement for a deduction, for the purposes of computing profit, is that the amount is laid out wholly and exclusively for the purposes of the trade.

This is an entirely different test than that which applies for VAT deduction.

Thats what I thought hence the question.
Keep well: you might be the only Snow we will see this year!