Policy paper

Revenue and Customs Brief 6 (2023): VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd

This brief gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020.

• From: HM Revenue & Customs
• Published: 8 June 2023

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VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd

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This brief follows on from Revenue and Customs Brief 3 (2021) and gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020. This follows the Supreme Court decision in News Corp UK and Ireland Ltd ([2023] UKSC 7).

You should read this brief if you are an organisation that make supplies of digital publications or one of their advisers.

Published 8 June 2023