2nd Time VAT Registration

Hi Everybody

If a company has been deregistered from VAT by HMRC due to low sales activity but after few months company again applies for VAT because its sales are increasing. After successful 2nd registration, can the company be able to claim vat on its expenses incurred 6 months before the date of registration. When registered first time  vat scheme was Flat rate but 2nd time its accrual accounting.

Thanks in Advance