ZERO-RATING

Corporation tax – qualifying charitable donations: In Anston Investments Ltd v HMRC [2026] UKFTT 483 (TC) (30 March), the FTT allowed the company’s appeal and held that the donations to its charitable parent remained qualifying charitable...

Secure mental health unit for children did not qualify for zero-rating

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.

The Upper Tribunal has set a limit on what can be considered a ‘special legal regime’, writes Howard Watkinson (Devereux Chambers).

This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.

Is a ‘digital newspaper’ a ‘newspaper’ and thus zero-rated for VAT purposes?