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VAT review for February 2020

Speed read
This month’s review looks at three recent tribunal decisions. In News Corp UK & Ireland, the Upper Tribunal has determined that the definition of newspaper in the domestic UK zero-rating rules can encompass a digital version of a newspaper. Meanwhile, in Westow Cricket Club, the FTT has considered the impact of an incorrect, non-definitive view provided by HMRC to a taxpayer and, in Romima Ltd, the FTT provided a robust approach to the recognition of single purpose vouchers, where in practice those vouchers might be used for certain purposes other than the main intended purpose. Finally, HMRC has released legislation and guidance on a number of changes affecting cross-border supplies of goods pursuant to certain EU level ‘quick fixes’ that came into effect on 1 January 2020.

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