Market leading insight for tax experts
View online issue

HMRC v News Corp UK & Ireland Ltd

In HMRC v News Corp UK & Ireland Ltd [2021] EWCA Civ 91 (28 January 2021) the Court of Appeal found in favour of HMRC that prior to 1 May 2020 (when the law was changed to extend the zero rating to digital newspapers and other digital publications) zero-rating did not extend to digital newspapers because as a matter of proper construction the zero-rating provision was at such time limited to physical newspapers and its scope could not be extended by the application of a principle of interpretation such as fiscal neutrality.

The Upper Tribunal had previously held that the term ‘newspapers’ for the purpose of zero-rating under VATA 1994 Sch 8 Group 3 item 2 included ‘digital news services’ i.e. the provision of news services in electronic form. The UT had reached its decision on the basis of the ‘always speaking’ principle that...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.