Well it just happens that I retrieved an e-mail from them in my spam box this morning. Among other things (they are changing some things on their ebooks site), it said the following:
Quote:
If your credit card billing address(es) is outside the UK we're afraid we will not be able to sell you eBooks from WHSmith.co.uk/eBooks. This is due to taxation and contractual issues. We hope to serve you again in the future.
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I'm pretty sure this is a new policy, I must have bought books from them before, otherwise why would I have an account...