I attempted to take out an electronic subscription, I wanted it to start from the September issue, it will only run from the current edition. At no point before the checkout was there mention of VAT on the subscription. I believe that no VAT is due on a subscription for a zero rated item which is delivered electronically - least there wasn't in my publishing days. Furthermore the company attempting to make this charge was in the US. Since when was the US a member of the EC?