This brief, which replaces Revenue and Customs Brief 1(2020), gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020. This follows the Court of Appeal decision in News Corp UK and Ireland Ltd ((2021) EWCA Civ 91). It has no impact on the Government’s introduction of a new zero rate for supplies of certain e-publications (including e-newspapers), which came into effect from 1 May 2020.
It also explains how organisations can submit claims for overpaid VAT based on the Upper Tribunal decision (UT/2018/0046) and protect their position until the litigation in this case has concluded, if they want to.
Source gov.uk
