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Key points
- Court finds zero rating does not apply to e-newspapers before 1 May 2020.
- Fiscal neutrality argument rejected.
- Matters in dispute are likely to proceed to the Supreme Court.
- Validate existing protective claims.
The Court of Appeal has overturned the Upper Tribunal decision and found against News Corp deciding that the electronic editions of its newspapers did not qualify for zero rating under the legislation in force during News Corp’s claim period – before the VAT law was changed on 1 May 2020 to include digital publications in the zero rating. See CRC v News Corp UK and Ireland Ltd – tinyurl.com/newscorpca.
In its decision handed down on 28 January 2021 the court concluded: ‘The word “newspapers” in item 2 group 3 [VATA 1994 Sch 8] when read in its full context cannot be given the expansive interpretation for which News UK contended. Nor...
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