News Corp UK & Ireland Ltd v HMRC: VAT and digital newspapers
21st August 2020
In this article written for the British Tax Review, Max Schofield reviews News Corp UK & Ireland Ltd v HMRC and whether digital versions of newspapers should attract VAT, while printed versions do not.
Max Schofield is a commercial chancery barrister with an interest in VAT liability and rates as well as contractual disputes and commercial injunctions. Max has been instructed to advise and appear in his own right on a broad range of indirect tax cases concerning a taxpayer’s legitimate expectation from an HMRC decision, VAT penalties, direct and immediate link for VAT recovery, the VAT treatment of various food and drinks products, and cases of unjust enrichment.