.png)
.png)
The digital issue
Key points
- The Supreme Court found for HMRC in a case disputing whether VAT zero rating should apply to digital editions of newspapers between 2010 and 2016.
- The issue of zero-rating electronic versions of newspapers is no longer an issue due to a change in VATA 1994.
- The implications of this decision apply well beyond newspapers as the digital revolution steadily spreads.
- This decision turns largely on the constraints imposed on the always speaking doctrine by EU legal principles.
- Brexit has not led to anything like a clean break in terms of EU law’s impact on UK VAT.
- News Corp will not receive the VAT refund it sought of over £35m.
The Supreme Court (SC) has now handed down its judgment in the case of News Corp UK and Ireland v CRC [2023] UKSC 7 (tinyurl.com/NewsCorpSC) finding for HMRC and bringing to a close the hopes of News Corp UK and Ireland...
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.
