New Judgment: DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 7 – UKSC Blog
‘Under the Value Added Tax Act 1994 (the “VAT Act“), “newspapers” are “zero-rated”, meaning Value Added Tax (“VAT“) is not charged on them. The question in this case is whether, between 30 August 2010 – 4 December 2016 (the “relevant period“), zero-rating extended beyond print newspapers to digital editions of newspapers, such as editions for e-readers, tablets, smartphones and websites.’
UKSC Blog, 22nd February 2023
Source: ukscblog.com