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ZERO-RATING


News Corp: let’s get digital premium
Card image Giles Salmond
Card image Rebekka Sandwell
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 Bryn Reynolds
Card image Gary Barnett
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 Jo Crookshank
Card image Gary Barnett
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
NICs Bill published
19 November 2024
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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