This brief gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020. It follows the Supreme Court decision in News Corp UK and Ireland Ltd ([2023] UKSC 7) released on 22 February 2023.
It also explains that HMRC will be writing to organisations that have submitted claims for overpaid VAT based on the Upper Tribunal decision in News Corp (UT/2018/0046). This is to confirm whether they intend to proceed with their appeals given the Supreme Court decision.
This brief replaces Revenue and Customs Brief 3 (2021). It has no impact on the Government’s introduction of a new zero rate for supplies of certain digital publications, including e-newspapers, which came into effect from 1 May 2020.
Source gov.uk
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