The last increase in the VAT rate occurred on 4 January 2011. It is therefore surprising, to say the least, that some receiving parties appear to be still ignorant of the rules relating to work undertaken when the VAT rate was lower (15% or 17.5%). (Of course, it is perfectly possible that this is simply a wheeze to try to recover VAT at a higher rate and then pocket the difference between that actually charged.)

In any event, I have updated my VAT Skeleton Argument and the links to the relevant documents on Legal Costs Central.