On appeal from: [2021] EWCA Civ 91
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.
News Corp UK & Ireland Ltd (“News Corp“) is the publisher of The Times, The Sunday Times, The Sun and The Sun on Sunday.

