Policy paper
Revenue and Customs Brief 1 (2020): VAT liability of digital publications — Upper Tribunal in News Corp and Ireland Ltd
This brief confirms that HMRC’s VAT treatment of supplies of digital newspapers and other publications has not changed.
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This brief confirms that HMRC’s VAT treatment of supplies of digital newspapers and other digital publications has not changed following the Upper Tribunal decision in News Corp UK and Ireland Ltd (UT/2018/0065) (‘News Corp’). It also explains how organisations can submit claims for overpaid VAT and protect their position.
You can read the latest update in Revenue and Customs Brief 6 (2023).
You should read this brief if you are an organisation that make supplies of digital publications or one of their advisers.
Published 19 February 2020