Policy paper
Revenue and Customs Brief 3 (2021): VAT liability of digital publications — update on litigation in News Corp and Ireland Ltd
This brief gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before May 2020.
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Details
This brief follows on from Revenue and Customs Brief 1 (2020) and gives an update on the VAT treatment of supplies of digital newspapers and other digital publications prior to 1 May 2020. This follows the Court of Appeal decision in News Corp UK and Ireland Ltd ((2021) EWCA Civ 91).
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 11 March 2021