UK HMRC published a policy paper on 19 February 2020 confirming its policy that digital publications are standard rated for VAT purposes, which has not changed following the Upper Tribunal decision in News Corp UK and Ireland Ltd (UT/2018/0065) ('News Corp').
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Revenue and Customs Brief 1 (2020): VAT liability of digital publications - Upper Tribunal in News Corp and Ireland Ltd
Purpose of this brief
This brief confirms that HMRC's VAT treatment of supplies of digital newspapers and…