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E-publication success
Key points
- Zero rating applies to printed publications.
- Was a digital edition of a newspaper the same as a print version?
- The Upper Tribunal decided additional functionality of the digital edition was not significant to users.
- Protective claims should be made so as not to be affected by the four-year cap in the event of an appeal by HMRC.
The Upper Tribunal’s decision in News Corp UK and Ireland v CRC (tinyurl.com/utnewscuk) that charges for e-newspapers should be zero rated could have far-reaching effects on the VAT treatment of a variety of digital content. Suppliers and recipients of such content in the UK should consider whether there is merit in protecting their position because it seems likely that this decision will be appealed.
It has been ten years...
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