Supreme Court rules on zero-rating

Jonathan Peacock 11 New Square

”In a case touching on fundamental principles of statutory interpretation, the Supreme Court has held that digital newspapers supplied in the period up to 1 May 2020 were not “newspapers” for the purposes of the VAT zero rate.

Revenue and Customs v News Corp UK & Ireland Ltd [2021] EWCA Civ 91 (28 January 2021)

Jonathan Peacock KC, Edward Brown KC, and Edward Hellier appeared for the taxpayer, instructed by Deloitte LLP.”