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Leading Internet Case Law

VAT: Digital versions of newspapers are not entitled to VAT zero-rating

News Corp UK & Ireland v. HMRC [2018] UKFTT 129, 8 March 2018

The UK’s First Tier Tribunal has found that digital versions of The Times and The Sunday Times among other publications by News Corp UK & Ireland cannot not be considered ‘newspapers’ for VAT purposes, and so supplies of digital newspapers cannot be treated as zero-rated supplies of printed newspapers and books under the Value Added Tax Act 1994 (‘VATA’).

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