Members will recall that we were dealing with Her Majesty’s Revenue and Customs on two separate issues at that point: the registration date for income earned from our business activities, such as secondments, and the recovery of input VAT on local authority audit work that has been conducted on behalf of the Accounts Commission for Scotland.When we met you last October we had agreed with HMRC a registration date of 1 March 2003 for income earned from business activities such as secondments, but we still had to finalise the VAT payment due and any penalties that might be levied...