There are two phrases applying to the formal language. And, they are, not surprisingly, the anticipatory “it” and the expletive “there.” Moreover, the word “it” anticipates the real subject occurring in the predicate. On the other hand, the word “there” which is used as an expletive construction takes place by applying the linking verb to be.
The characteristic of the anticipatory word “it” is possible to move the subject up to the initial position to replace “it.”
The war began in August.
(It) was in August that the war began.
Here, it is clear that both the sentences have the same meaning although they have different constructions.
On the contrary, the expletive expression “there” usually takes place before the subject plus prepositional phrases or adjective modifiers.
(There) is a tree behind the old building.
(There) are a few flowers blooming in this garden.
It seems obvious that the first sentence corresponds to the sentence “A tree is behind the old building.” And the second one is similar with the sentence “A few flowers are blooming in this garden.” Here, the linking verb “is” or “are” agrees with the real subjects that is “a tree” and “a few flowers.”
References
Baker, C., L. 1989. English Syntax. London: The MIT Press.
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