Further to my earlier post I have contacted VOSA for advice on the date of the first MOT, here is a direct quote from their response.
"As far as VOSA are concerned, the MOT is not required until the third anniversary of the registration date.
However, DVLA do sometimes insist on having an MOT presented for taxation purposes after one year which is something out of the contrrol of our Agency."
Hope this helps
Regrds
Phil.