HMRC's website has published new internal guidance relating to historic VAT claims - known as Fleming & Conde Nast guidance.
This is intended for Revenue officers dealing with claims, and it has been updated on a number of occasions since it first appeared as M&S guidance in August 2002.
HMRC have confirmed that the latest version is not linked to any change in policy. It was published online so that claimants know how tax officers will deal with claims.