VAT Books

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