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Update: Case puts VAT treatment of digital publications in the spotlight

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On 20 January I summarised on the ‘Case puts VAT treatment of digital publications in the spotlight’, please see update below:

HMRC have just announced that they have brought forward the implementation date for the zero rating of digital publications to 1 May 2020. This is in light of the Covid-19 crisis. In this year’s Budget, they had announced the effective date for the change would be 1 December 2020.

Meanwhile, HMRC have been granted leave to appeal the Upper Tribunal decision in the News Corporation case  to the Court of Appeal. Businesses should consider whether to submit protective 4 year claims in the event that HMRC are unsuccessful at the Court of Appeal.

Staff - Jane Stacey

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