VBOOKS8490 - E-Publications

  1. VBOOKS8500
    Introduction
  2. VBOOKS8501
    Legal vires for these changes
  3. VBOOKS8502
    Interaction with News Corp litigation
  4. VBOOKS8503
    Supplies of e-publications that will be zero rated from 1 May 2020
  5. VBOOKS8504
    Determining whether an e-publication is one of the publications listed above
  6. VBOOKS8505
    E-publications that do not exist in printed form
  7. VBOOKS8506
    The meaning of “wholly or predominantly devoted to advertising, audio or video content”
  8. VBOOKS8507
    Determining whether an e-publication is “predominantly” devoted to advertising, audio or video content
  9. VBOOKS8508
    Meaning of “supplied electronically”
  10. VBOOKS8509
    E-audiobooks
  11. VBOOKS8510
    VAT liability of an e-publication that is for completing as opposed to being read
  12. VBOOKS8511
    Types of payments for accessing e-publications
  13. VBOOKS8512
    Subscriptions to access multiple e-publications
  14. VBOOKS8513
    VAT liability of the sale of e-book readers
  15. VBOOKS8514
    VAT liability of the sale of software for accessing e-publications
  16. VBOOKS8515
    Determining the VAT liability when a zero rated e-publication is supplied together with another supply
  17. VBOOKS8516
    Lending of zero rated e-publications
  18. VBOOKS8517
    Supply of intellectual property in e-publication
  19. VBOOKS8518
    Anti-avoidance rules that counter supply splitting
  20. VBOOKS8519
    Supplies of standalone digital music manuscripts, maps and charts etc
  21. VBOOKS8520
    Treatment of supplies of e-publications that span 1 May 2020