Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.
On 22 February 2023 the Supreme Court released its judgment in News Corp UK & Ireland Ltd v HMRC [2023] UKSC 7. The case concerned whether the VAT zero-rating of newspapers in VATA 1994 extended in the period of 30 August 2010 to 4 December 2016 beyond print newspapers to ‘digital editions’ of newspapers (i.e. editions for e-readers tablets smartphones and websites). The newspapers in question were The TimesThe Sunday TimesThe Sun and The Sun on Sunday.
Legislative history
In order to interpret the word ‘newspapers’ in the zero-rating provisions the Supreme Court found it instructive to consider the history behind this particular tax treatment.
Between 1940 and 1973 the UK levied an indirect tax on the wholesale price of goods called purchase...
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Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.
On 22 February 2023 the Supreme Court released its judgment in News Corp UK & Ireland Ltd v HMRC [2023] UKSC 7. The case concerned whether the VAT zero-rating of newspapers in VATA 1994 extended in the period of 30 August 2010 to 4 December 2016 beyond print newspapers to ‘digital editions’ of newspapers (i.e. editions for e-readers tablets smartphones and websites). The newspapers in question were The TimesThe Sunday TimesThe Sun and The Sun on Sunday.
Legislative history
In order to interpret the word ‘newspapers’ in the zero-rating provisions the Supreme Court found it instructive to consider the history behind this particular tax treatment.
Between 1940 and 1973 the UK levied an indirect tax on the wholesale price of goods called purchase...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
