- Court of Appeal rules on the liability of the provision of news in electronic form (HMRC v News Corp UK & Ireland Ltd)
- Why it matters
- Case details
Tax analysis: In HMRC v News Corp UK & Ireland Ltd the Court of Appeal allowed HMRC’s appeal. The court found in favour of HMRC that, prior to 1 May 2020 (when the law was changed to extend the zero rating to digital newspapers and other digital publications), zero-rating did not extend to digital newspapers because as a matter of proper construction, the zero-rating provision was at such time limited to physical newspapers and its scope could not be extended by the application of a principle of interpretation such as fiscal neutrality.
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