Background
News Corp concerns the VAT treatment of digital newspapers and other digital publications before 1 May 2020 when the UK introduced a zero rate. The taxpayer was successful at the UT, but this was overturned by the CoA.
Conclusion – Feb 22, 2023
For these reasons, I agree with Lord Hamblen and Lord Burrows that the term “newspapers” in Item 2, Group 3, Schedule 8 of the VAT Act does not include the digital editions, with the result that the supplies of the digital editions by News Corp during the relevant period were not zero-rated. I therefore concur in the decision that the appeal should be dismissed.
Source
Latest Posts in "United Kingdom"
- Employment Agency’s Reimbursed Medical Staff Costs Not Exempt from VAT, Tribunal Rules
- VAT Exemption for Welfare Services Applies to Both English and Welsh Operations, Tribunal Rules
- HMRC Updates VAT Deduction Rules for Overseas Insurance Intermediary Services After Tribunal Decision
- Common VAT Payment Issues: Questions, Penalties, and Solutions for Businesses in Financial Difficulty
- MPs Call on Chancellor to Cut VAT and Business Rates for Pubs and Restaurants
