digital publications

HMRC publish RCB 6 (2023) on the VAT liability of digital publications

13 June 2023| CATEGORIES: digital newspapers, HMRC, Supreme Court, VAT rates| TAGS: ,

HMRC have published RCB 6 (2023) which provides an update on the VAT treatment of digital publications following the Supreme Court judgment in the News Corp UK & Ireland Ltd case.  HMRC is writing to organisations that submitted claims for overpaid VAT based on the earlier Upper Tribunal decision to establish whether they intended to proceed with their appeals given the Supreme Court decision.

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