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
