Should subscriptions to online versions of newspapers, journals and periodicals be charged at 0% VAT? The Upper Tribunal in the case of News Corp says ‘yes’

On 24 December 2019 the Tax Chamber of the Upper Tribunal in the case of News Corp UK & Ireland Ltd v HMRC found that subscriptions to online versions of newspapers should be charged at the zero-rate of VAT; just like the sales of the equivalent printed versions. In doing so, the Upper Tribunal overturned the decision of First-Tier Tribunal (Tax).

Latest insights

More Insights
featured image

Dutch Court Backs The Hague’s Fossil Fuels Ad Ban

5 minutes Jun 18 2025

Read More
Curiosity line pink background

Burying the Lead (Generation)? ACCC Commences Review of Unsolicited Selling

Jun 18 2025

Read More
featured image

Mitigating the legal risks of licencing in open-source software and database elements

7 minutes Jun 17 2025

Read More