Hello all, We have been doing an audit on a client's contractor and the check has thrown up an anomaly. The contractor is a sole trader called 'XYZ' owned by Mr Smith and has a VAT number but when the VAT number is checked it is registered to another person, Mr. Jones. They both live in the same city but different addresses and there seems to be no documented connection. My belief is that the sole trader is the registered VAT entity meaning that I would expect it to be registered to Mr. Smith (described as the 'managing director') not the unknown Mr. Jones. The VAT invoice is XYZ at Mr. Smith's address, no mention of Mr. Jones. It all seems very fishy to me but can there be a legit explanation?