Your monthly update on the VAT developments that matter, by Gary Barnett and Bryn Reynolds (Simmons & Simmons).
Zero-rating digital newspapers
In News Corp UK & Ireland v HMRC [2019] UKUT 404 the Upper Tribunal (UT) held that digital newspapers are entitled to benefit from the same zero-rating provisions as physical newspapers. In overturning the earlier decision of the First-tier Tribunal (FTT) the UT found that the UK zero-rating provisions correctly interpreted covered the delivery of a newspaper in digital form.
The FTT had considered that the description of the items zero-rated by VATA 1994 Sch 8 Group 3 including ‘newspapers’ taken as a whole was clearly aimed at only supplies of goods. The UT concluded that the FTT had been wrong on this point. Although some provisions of Group 3 specifically mentioned physical items that did not carry the...
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Your monthly update on the VAT developments that matter, by Gary Barnett and Bryn Reynolds (Simmons & Simmons).
Zero-rating digital newspapers
In News Corp UK & Ireland v HMRC [2019] UKUT 404 the Upper Tribunal (UT) held that digital newspapers are entitled to benefit from the same zero-rating provisions as physical newspapers. In overturning the earlier decision of the First-tier Tribunal (FTT) the UT found that the UK zero-rating provisions correctly interpreted covered the delivery of a newspaper in digital form.
The FTT had considered that the description of the items zero-rated by VATA 1994 Sch 8 Group 3 including ‘newspapers’ taken as a whole was clearly aimed at only supplies of goods. The UT concluded that the FTT had been wrong on this point. Although some provisions of Group 3 specifically mentioned physical items that did not carry the...
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:
