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Hi Annonymous 15:21.. To be fair this was supposed to be introduced 12 months ago, but was delayed again and again due to appeals and lobbying by parties interested in keeping the status quo. So really LA's have had more than 12 months to prepare. Our IT teams have moved quickly to get ready for this and now the big question is if we buy a search from you which is not vatable and sell it on to our client, will we have to charge vat. Any vat experts out there? Forgive me if I'm not overly sympathetic to the LA's who are not ready...