VAT Registration - Claiming Back VAT on Previous Purchases

[UKDSL]

My Ltd Company has been trading for around 10 months. We are looking at becoming VAT registered. From my understanding I am able to claim VAT back on purchases we have made.

Is this all purchases and services that we have been charged VAT on?

How many months back can I claim back the VAT on?

[Alpha]

I've cut and pasted my answer to this question from a previous thread.

You can claim back vat on goods purchased prior to registration if

a) The goods were supplied to the person who is now registered
b) The goods were supplied not more than 3 years before the business was registered

c) The goods were obtained for use in the business which is now registered
d) The business still holds the goods or they have been used to make other goods which are still held.
e) A stock record of the goods is compiled showing quantities and dates of goods received, when they were used or when they were disposed of post registration

A similar process can be done for service items purchased up to 6 months prior to registration.