In News Corp UK & Ireland v HMRC [2023] UKSC7, the Supreme Court (SC) found electronic versions of newspapers were standard rated for VAT purposes prior to 1 May 2020.
- News Corp is the publisher of both printed and electronic newspapers, including The Sun and The Times.
- It contended that supplies of its digital newspaper editions made between 2010 and 2016 should be given the same treatment as Printed Newspapers and therefore zero rated for VAT.
- HMRC argued that the legislation only allowed for the zero-rating of goods (i.e. printed newspapers) and therefore excluded services such as digital newspapers.
- Following an unsuccessful Appeal to the First Tier Tribunal, the Upper Tribunal (UT) found for News Corp.
- HMRC’s onward appeal to the Court of Appeal overturned the UT decision finding that electronic versions of newspapers should be standard-rated.
- News Corp appealed to the SC.
Source rossmartin