David Rudling is a technical writer with LexisNexis. Before joining LexisNexis, he worked for HMRC, in industry, and for a big four firm of accountants. He specialises in VAT and is involved in the production of De Voil Indirect Tax Service, Tolley’s VAT Planning, Tolley’s VAT Handbook and Tolley’s VAT Cases. Email: david.rudling@lexisnexis.co.uk.