OK lets give you some feedback on the responses I've being getting.
Firstly Jeffrey_P, I should also have mentioned that point about checking the audio devices in control panel as I have already checked there and as mentioned earlier I have checked my BIOS settings.
(Oh and I don't agree with it being an 'operator error' as other people have had trouble in the past with the SPDIF and also with regard to my GPU)
Secondly Albert, another point I should have point forward the VIA control panel has been checked already and its not a 'mute' problem.
Thirdly midders, at present sadly I do not have a way to check the SPDIF output but my motherboard is not that old, having said that I would have liked to check anyway. The switch does transmit audio as it can does so with the PS3 that I tested it on.
With regard to the AC3Filter I usually have this installed but I'll have to check later, although I can't see this being a problem as the audio should work on the HDTV which it doesn't. I shall get back to you on this one.
Thanks for your assistance but this problem is beginning to rile me. Any further help would be greatly appreciated.