The Upper Tier Tax Tribunal has reversed the decision of the First Tier Tribunal in the case for News Corp UK & Ireland Ltd . The case relates to the VAT treatment of newspapers that are supplied as digitised products.
This is a potentially significant decision for both publishers of e magazines and newsletters but also for charities, membership organisations and other bodies that supply e newsletters to their members and account for standard rated VAT on the supply. Longer term it may well also impact on the VAT treatment of e books and magazines.
Source: thevatpeople.co.uk
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