Director buys VAN on personal name for business

Director set up a new transport business and he buys a VAN. Since business is new so Director was not able to buy VAN on business name rather on personal name. Can business claim input VAT for van purchase, this looks like case of substance over form. Your help in this regard will be greatly appreciated.

Hi
Please refer to VIT32000 - How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111 Pre-incorporation
Thank you.