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DIGITAL-NEWSPAPERS


Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.
Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.
This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.
Is a ‘digital newspaper’ a ‘newspaper’ and thus zero-rated for VAT purposes? 
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