Our pick of interesting tax cases reported in the first three months of 2020.
1. News Corp UK & Ireland: are digital newspapers newspapers?
In News Corp UK & Ireland v HMRC [2019] UKUT 404 (24 December 2019) the Upper Tribunal found that digital versions of newspapers fell within VATA 1994 Sch 8 Group 3 item 2 and were therefore zero-rated. (Reported in Tax Journal10 January 2020.)
Why it matters
This decision has wide-ranging implications beyond the realm of newspapers. In particular the UT rejected the First-tier Tribunal’s finding that the fact that an enactment is designed to be restrictive means that the operation of the ‘always speaking’ doctrine must be excluded in relation to that enactment. Similarly the FTT had been wrong to find that VATA 1994 Sch 8 Group 3 was intended to be limited to items that were goods (i.e. ‘physical’) as...
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Our pick of interesting tax cases reported in the first three months of 2020.
1. News Corp UK & Ireland: are digital newspapers newspapers?
In News Corp UK & Ireland v HMRC [2019] UKUT 404 (24 December 2019) the Upper Tribunal found that digital versions of newspapers fell within VATA 1994 Sch 8 Group 3 item 2 and were therefore zero-rated. (Reported in Tax Journal10 January 2020.)
Why it matters
This decision has wide-ranging implications beyond the realm of newspapers. In particular the UT rejected the First-tier Tribunal’s finding that the fact that an enactment is designed to be restrictive means that the operation of the ‘always speaking’ doctrine must be excluded in relation to that enactment. Similarly the FTT had been wrong to find that VATA 1994 Sch 8 Group 3 was intended to be limited to items that were goods (i.e. ‘physical’) as...
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:
