United Kingdom zero ratingalways speaking

News Corp UK & Ireland Ltd v Revenue and Customs Comrs

[2023] UKSC 7

JurisdictionUnited Kingdom

CourtSupreme Court

Year2023

StatusBinding authority

Key Principle

The supply of digital newspapers in electronic form was zero-rated for VAT purposes as a supply of newspapers within the meaning of the relevant VAT legislation.

Area of Law

public-law

Related Cases

Pfizer and Flynn v CMA [2022] UKSC 14

R (Begum) v Secretary of State for the Home Department [2021] UKSC 7

R (Hoareau) v Secretary of State for Foreign and Commonwealth Affairs [2020] EWCA Civ 1010

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