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Going digital
Key points
- Did Brexit allow the government to apply a zero rather than reduced rate of VAT?
- The influence of the News Corp decision.
- The dominant purpose was more relevant than format.
- The benefit of zero rating should be passed to consumers.
- Audiobooks will remain subject to the standard rate.
How refreshing to have some good news in the latest Budget. At long last we are going to have zero rating extended to e-publications and at first sight that seems to be all there is to say about the matter. However look closer and we can see an interesting backdrop in both legal and political terms.
For as long as the UK was in the EU we were prevented from adding new...
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