I think Bonzo's comment about what constitutes 'fraud' relates to this post:
From: GUEST
Date: 17 Apr 18 - 12:18 PM
If you are running a business, even if your turnover is not expected to hit £80k, it may be worth your while registering for VAT in order to claim VAT charged on equipment purchases, then deregistering.
This is VAT fraud and very much Not Recommended. Don't do this.

While the above may not be fraud, it will not benefit you, as you will be expected to show, on registration, that you intend to make taxable supplies. And then, on deregistration, you will need to account for VAT on the value of any retained assets, so there is no money to be made that way.