Supreme Court confirms that digital newspapers were not eligible for VAT zero-rating (News Corp UK & Ireland Ltd v HMRC)

Published on: 22 February 2023

Published by a

Specialist Tax Regulatory Materials

Article summary

In News Corp UK & Ireland Ltd v HMRC, the Supreme Court unanimously dismissed the taxpayer's appeal, holding that the 'always speaking' principle of statutory interpretation had to be applied narrowly given the constraints of EU law. The relevant 'genus of facts' should therefore be viewed as covering only physical versions of newspapers involving the medium of print and no connectivity requirement. As such, digital editions of newspapers did not fall within that categorisation. As well as outlining the key aspects of this decision, this LNB news piece also contains the thoughts of Adam Craggs, tax partner at RPC and Giles Salmond, head of indirect tax at Eversheds Sutherland.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Corporation Tax

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more

Corporation Tax

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more

Value Added Tax

Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

14 Jul 2020 11:38 | Produced by Tolley Read more

��Ӱ��