There is a first for everything. A few weeks ago I was sitting on the floor of a very overcrowded train on the West Coast Main line and in another break from tradition, I joined my first HMRC Talking Points webinar, spending an hour tuned into a session entitled Changes to the VAT flat rate scheme. Sadly, it was as much use of my time as sitting on the floor of the carriage trying to balance a computer on my knees. I do though applaud HMRC for its initiative in these sessions. It is just that I had read the draft legislation and the newly updated VAT Notice, so was already on top of the changes.