HMRC has released Revenue & Customs Brief 6/2023 which concerns VAT and digital publications. The release of the brief has been prompted by HMRC success in News Corp UK and Ireland Ltd [2023] UKSC 7 in which the Supreme Court concluded the scope of the zero rate for printed matter before 1 May 2020, could not be extended to include electronic versions of publications such as newspapers and periodicals.
Source: saffery.com
