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Upper Tribunal rules digital newspapers are zero-rated - read all about it!

08 January 2020      Andrea Marshall, Tax Specialist

VAT issues seem to take many years to resolve. Has the issue of whether electronic publications can/should be zero-rated now been resolved by the Upper Tribunal ('UT')? (Or will this case be appealed further....)

The UT overturned the decision of the First-tier Tribunal and ruled that digital newspapers published by News Corps UK & Ireland Ltd should be treated as newspapers and therefore zero-rated. There is already a discussion about this case, and how/whether to make claims for overpaid VAT, going on over on the BUFDG tax discussion board.

Deloitte (the advisers to News Corp) have also provided a summary of the main points in the case.

Most universities have a significant spend on e-publications so it would be worth discussing this opportunity with your advisers.



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