Direct let

For 40 years I have acted for a limited company that operated a restaurant. The lease is in the name of the sole director but at all times the landlord has accepted quarterly rental payments from the limited company.

For the first time however the latest quarterly demand shows a VAT addition and while I assume that the landlord has waived the exemption for VAT should my client ask for formal evidence or is a valid VAT invoice sufficient?

However my main concern is that the limited company clearly cannot reclaim input VAT on an invoice addressed to the director and the only solution appears to be for the director to personally register for VAT.

Is this technically possible?

I believe that a formal document needs to be drawn up between the director and the limited company evidencing...