In News Corp UK & Ireland Ltd v. HMRC (2023), the UK Supreme Court considered whether the VAT…
The Supreme Court held that "newspapers" in the zero-rating item "is not to be interpreted as including digital editions", and dismissed the appeal. The case shows that the…
Choose your answer
In News Corp UK & Ireland Ltd v. HMRC (2023), the UK Supreme Court considered whether the VAT zero-rating of 'newspapers' extended to digital editions. Despite the 'always speaking' principle, it held that:
Answer and explanation
Correct answer B
The Supreme Court held that "newspapers" in the zero-rating item "is not to be interpreted as including digital editions", and dismissed the appeal. The case shows that the always-speaking principle does not automatically carry a statute to every new technology.
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