[Edited 6 December.] UK clients are doubtless aware that VAT rates are increasing from 17.5% to 20% effective from 4 January 2011. We had understood that it would be necessary for us to charge additional VAT on orders placed but not dispatched before the change date, even if they have been pre-paid, but after reviewing HMRC's anti-forestalling guidance notes this turns out to be incorrect. We're pleased to advise that all orders placed, confirmed and paid for before close-down will incur VAT at the old rate of 17.5%. If you have any questions about your orders or how we're handling this change please contact your Account Manager. All the best from everyone at Queensberry.