HMRC has published its most detailed guidance to date on the new zero-rating for e-publications which came into force on 1 May 2020. The guidance includes: details of the interaction between the changes and the News Corp litigation; the meaning of ‘supplied electronically’; and the meaning of ‘wholly or predominantly devoted to advertising, audio or video content’. The guidance begins in the VAT Books Manual at VBOOKS8500. A new section 9 has also been added to VAT Notice 701/10 Zero rating books and printed matter to reflect the changes.
Source
See also VBOOKS: guidance on VAT on e-publications
Latest Posts in "United Kingdom"
- Isle of Wight NHS Trust vs HMRC: VAT Exemption Dispute on Locum Medical Practitioners
- HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- Supreme Court Decision Mandates Prudential to Pay VAT on £9.3 Million Success Fees
- UK Supreme Court Rules on VAT Grouping and Time of Supply in Prudential Case
- High Court Rules in Favor of Hotelbeds UK on Input Tax Recovery Without VAT Invoices
