Referring to The Dave channel, I note that Dave Hartnett's comments about the delays in VAT registration imply that things have improved (generally this appears to be true), but say HMRC are sorry that delays happened. Past tense?
I have a client who is still waiting for his registration since applying last August and telephone calls have not brought the required registration certificate.
The client was told in a letter last November that it would take 'five to 20 weeks'. While this may be a maverick case, it does not help the client whose customers are refusing to pay VAT and doubting that he has really applied for registration.