A hairdresser who first started off in business as a non VAT registered business has now registered for the Tax and would like to know if they can reclaim back the VAT on this purchase, although the expense was made around 3 and a half years ago. Is this expense considered as a purchase where the rules allow a registered business to reclaim back as much as fours years of VAT incurred upto the date of registration.
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Do they stil have it? That is the important part of pre-registration claims.
HMRC did bring a case where they sought a reduction in the VAT claim because they considered the asset partially "used up" before registration. Unless there is a lot of VAT at stake I can't see them pursuing this in your case.