Ah well, that does make a difference. I will withdraw my comments regarding your accountant!
If you register for VAT which you must if your taxable supplies approach or exceed the threshold, currently 82K. Full details of the process can be found here:
Here are the rule for reclaiming input tax suffered before registration and how to do it [source UK Gov web site https://www.gov.uk/vat-registration/purchases-made-before-registration] :
'There’s a time limit for backdating claims for VAT paid before registration. From your date of registration the time limit is:
- 4 years for goods you still have, or that were used to make other goods you still have
- 6 months for services
You can only reclaim VAT on purchases for the business now registered for VAT. They must relate to your ‘business purpose’. This means they must relate to VAT taxable goods or services that you supply.
You should reclaim them on your first VAT Return (add them to your Box 4 figure) and keep records including:
- invoices and receipts
- a description and purchase dates
- information about how they relate to your business now'
From the tenor of your your question you will have a big chunk of input tax to reclaim on your first VAT return.
I have been involved in VAT accounting since it was first introduced over 40 years ago and am not aware of HMRC objecting to repayments of input tax. Indeed, I ran the accounts of one organsation who made exclusively zero rated supplies and to ease cash flow were allowed to make VAT returns monthly instead of the normal quarterly.
I do hope that my advice has been of asistance and trust that your application will have a beneficial outcome.