- The UK HMRC has published Revenue and Customs Brief 6 (2023), clarifying the VAT treatment of digital newspapers and other digital publications before 1 May 2020.
- The Supreme Court decision in News Corp and Ireland Ltd confirms that digital newspapers and other digital publications are subject to the standard VAT rate before 1 May 2020.
- HMRC will be writing to organizations that have submitted claims for overpaid VAT based on the Upper Tribunal decision in News Corp to confirm whether they intend to proceed with their appeals given the Supreme Court decision.
- This brief replaces Revenue and Customs Brief 3 (2021) and has no impact on the new zero rate for supplies of certain digital publications that was introduced from 1 May 2020, including digital newspapers.
Source Orbitax
