VBOOKS8502 - Interaction with News Corp litigation

The zero rate for certain e-publications applies to supplies made on or after 1 May 2020. Notwithstanding the Upper Tribunal’s decision in News Corp, HMRC’s policy continues to be that supplies of all e-publications are properly standard rated until that date. HMRC is appealing the Upper Tribunal decision to the Court of Appeal - further information can be found in Revenue and Customs Brief 1 (2020): VAT liability of digital publications – Upper Tribunal in News Corp and Ireland Ltd.