vat receipts

[j-h123]

I am receiving mixed advice from accountants and revenue regarding vat receipts and reclamation of vat.
Accountant advised that if the receipt shows a vat number, even if no other information regarding amount of tax or rate applied is given, i can assume vat has been charged and therefore reclaim it. However. hmrc online guide clearly states receipts must show vat reg number plus either a tax rate applied, or for a modified receipt, the nett, tax amount paid and gross amounts. However, one very large high street chain have adopted a policy of not providing full vat receipt but say it is no longer a requirement to do so. What is the correct answer to this as I am trying to sort vat out for a new company and this is all very unclear.

[Skyline D]

Not sure about the legal answer but I regularly claim VAT on things just as your accountant describes and have never been challenged on it by hmrc during inspections.

[Alcan]

In the real world I would go along with the advice given by your accountant as the general rule is a trader giving a VAT number is obliged to charge VAT at the rate applicable at the time even if the receipt/tax invoice does not individualise the goods from the VAT element.
However the exception to this advice is where you purchase a zero-rated item for VAT purposes from a trader who is VAT registered, when obviously, that trader, although registered for VAT is under no obligation to add VAT to the sale price, thus preventing you from reclaiming VAT on such a purchase as no VAT was charged to you in the first place.