Company cellphone contracts were taken out in the name of the director as there the company was young and had a insufficient credit history. The director pays these cellphone contracts and the company reimburses him the amount paid.

Will the VAT on these company cellphones be allowed to be claimed back, even though the contracts were in the name of the director?

Would the use of these cellphones be treated the same way as normal company cellphones (if employee uses the cellphone 50% or more for business, no fringe benefit on his payslip)?