Open nelsonic opened 8 years ago
https://www.gov.uk/vat-registration/purchases-made-before-registration 4 years before reg.
It's the same for purchases pre-incorporation of the company itself: http://www.hmrc.gov.uk/manuals/vitmanual/vit32000.htm
https://www.gov.uk/vat-registration/purchases-made-before-registration 4 years before reg.