Commentary

RCB/3/20 VAT liability of supplies of electronic publications

Part V16 Forms and other HMRC material

RCB/3/20 VAT liability of supplies of electronic publications

RCB/3/20 VAT liability of supplies of electronic publications

Revenue & Customs Brief, Issue 3. 30 April 2020

Purpose of this brief

This brief explains the changes in the VAT treatment of certain supplies of electronic publications ('e-publications') as announced by the government on 30 April 2020.

Who needs to read this

Organisations that make supplies of e-publications and their advisers.

Background

At Budget 2020, the government announced that it would zero rate certain supplies of e-publications with effect from 1 December 2020 to support literacy and reading in all its forms.

However, following the outbreak of the coronavirus (COVID-19) pandemic and the need for people to stay

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