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UK HMRC Confirms VAT Liability of Digital Publications Prior to May 2020

|Approved Changes|United Kingdom
United Kingdom

UK HMRC has published Revenue and Customs Brief 6 (2023), which clarifies the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020, replacing Revenue and Customs Brief 3 (2021). Considering a Supreme Court judgment issued in February 2023, Revenue and Customs Brief 6 (2023) confirms HMRC's policy that digital newspapers and other digital publications are subject to the standard VAT rate before 1 May 2020. This does not impact the new zero rate fo…

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