Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Court of Appeal’s decision on News Corp

02 March 2021 / Jim Burberry , Philip Munn
Issue: 4782 / Categories: Comment & Analysis
40954
Read all about it!

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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon