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ZERO-RATING


News Corp: let’s get digital premium
Card image Rebekka Sandwell
Card image Giles Salmond
Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.
11 April 2023
The VAT review for April 2023 premium
Card image Gary Barnett
Card image Bryn Reynolds
Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.
11 April 2023
Sizing up the competition: Northumbria Healthcare and the public authority VAT exemption premium
Card image Howard Watkinson

The Upper Tribunal has set a limit on what can be considered a ‘special legal regime’, writes Howard Watkinson (Devereux Chambers).

22 November 2022
The VAT review for June 2020 premium
Card image Gary Barnett
Card image Jo Crookshank
This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
1 June 2020
News Corp: VAT treatment of digital newspapers premium
Card image Karen Killington
The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.
22 January 2020
Zero-rating for VAT: read all about it (digitally)
Card image David Whiscombe
Is a ‘digital newspaper’ a ‘newspaper’ and thus zero-rated for VAT purposes? 
13 January 2020
EDITOR'S PICKstar
NEWSRSS Read all
Lineker case settled
10 December 2024
CASESRSS Read all
C Hoyle and others v HMRC
11 December 2024
Five key cases of 2024
11 December 2024
R Grint v HMRC
4 December 2024
IN BRIEFRSS Read all
VAT on livestream events
4 December 2024
MOST READ Read all
L v HMRC
4 December 2024
R Grint v HMRC
4 December 2024
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