daveb

Can't argue with that, BUT, when the inevitable happens, a printed canal guide should float long enough to get recovered, and will still work once dried out. Do iPads float?

The last couple of VAT rate changes have occurred on the first of the month. This time, it's been applied on the first working day of the month, and this has caused a lot of unnecessary confusion, especially in the area of repeat billings for a continuous supply, which is what the OP has received. The tax point for a continuous supply is set to the earlier of the date of start of supply and the invoice date. Normally, the two will be the same. If the bill is for a supply which starts on 1st Jan 2011, the tax point is 1st Jan 2011 so the VAT rate should be 17.5%. If the supply were to start on or after 4th Jan 2011, the VAT rate OUGHT to be 20%.