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HMRC internal manual

VAT Time of supply

Treatment of supplies affected by a change in VAT: Rate change from 1 January 2010: Introduction

On 1 December 2008 the standard rate of VAT was temporarily reduced to 15%. It reverted to 17.5% on 1 January 2010. Anti-forestalling legislation was introduced to prevent avoidance through exploitation of the change in the VAT rate back to 17.5%.