Updates: VAT Books

2020

29 July 2020

Determining whether an e-publication is “predominantly” devoted to advertising, audio or video content

Updating e-publications

28 July 2020

Subscriptions to access multiple e-publications

Updating e-publications

Types of payments for accessing e-publications

Updating e-publications

Supplies of standalone digital music manuscripts, maps and charts etc

Updating e-publications

E-publications that do not exist in printed form

Updating e-publications

Treatment of supplies of e-publications that span 1 May 2020

Updating e-publications

Anti-avoidance rules that counter supply splitting

Updating e-publications

Supply of intellectual property in e-publication

Updating e-publications

Lending of zero rated e-publications

Updating e-publications

Determining the VAT liability when a zero rated e-publication is supplied together with another supply

Updating e-publications

VAT liability of the sale of software for accessing e-publications

Updating e-publications

VAT liability of the sale of e-book readers

Updating e-publications

VAT liability of an e-publication that is for completing as opposed to being read

Updating e-publications

E-audiobooks

Updating e-publications

Meaning of “supplied electronically”

Updating e -publications

The meaning of “wholly or predominantly devoted to advertising, audio or video content”

Updating e-publications

Determining whether an e-publication is one of the publications listed above

Updating e-publications

Supplies of e-publications that will be zero rated from 1 May 2020

Updating e-publications

Interaction with News Corp litigation

Updating e-publications

Legal vires for these changes

Updating e-publications

Introduction

Updating e-publication

27 July 2020

E-Publications

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