I want to buy a new PC for my business..I operate my own limited company. A friend of mine can get me a cheap PC through work however to get the cheap price he purchases it in his name. He is permitted to purchase up to 4 pc/laptops in a period for family and friends etc so he's not breaking any rules. I'd be paying for it via credit card in my own name. However given any documentation with the PC will appear in his name, am I right in saying that I can't reclaim the VAT or charge the cost to the company because its not in the company name, even though I could prove the purchase went through on my own credit card?