We're hearing suggestions (although admittedly the first person to suggest it was a recruitment consultant, who obviously has a vested interest in whipping up demand for programming staff) that next Monday's change in the VAT rate in the UK from 17.5% to 15% is going to be the equivalent of Y2K for software companies as they struggle to implement the changes in time. Any thoughts on this subject matter – particularly as over the next two to three years the figure is going to return to 17.5% and then possibly up to 18.5%.