Following the Supreme Court decision in News Corp UK & Ireland Ltd [2023] UKSC 7, HMRC is revisiting its advice to those organisations which had made protective claims for overpaid output tax pending the ultimate outcome of the litigation. HMRC’s Brief 6/23 VAT liability of digital publications – Supreme Court decision in News Corp UK and Ireland Ltd summarises the Supreme Court’s decision that supplies of digital newspapers and other publications (before the law changed on 1 May 2020) were outside the scope of zero-rating.
While the case was going through the courts, HMRC advised organisations which potentially might have claims, depending on the ultimate result in the main proceedings, to submit those claims for overpaid VAT based on the Upper Tribunal decision which, at the time, had held that supplies of digital newspapers were zero-rated. Now that the position is settled following the Supreme Court decision, HMRC has said it will be writing to organisations which had submitted claims, asking whether they intend to continue with their appeals.
Following the Supreme Court decision in News Corp UK & Ireland Ltd [2023] UKSC 7, HMRC is revisiting its advice to those organisations which had made protective claims for overpaid output tax pending the ultimate outcome of the litigation. HMRC’s Brief 6/23 VAT liability of digital publications – Supreme Court decision in News Corp UK and Ireland Ltd summarises the Supreme Court’s decision that supplies of digital newspapers and other publications (before the law changed on 1 May 2020) were outside the scope of zero-rating.
While the case was going through the courts, HMRC advised organisations which potentially might have claims, depending on the ultimate result in the main proceedings, to submit those claims for overpaid VAT based on the Upper Tribunal decision which, at the time, had held that supplies of digital newspapers were zero-rated. Now that the position is settled following the Supreme Court decision, HMRC has said it will be writing to organisations which had submitted claims, asking whether they intend to continue with their appeals.
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