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Case details

News Corp UK & Ireland Ltd (Appellant) v Commissioners for His Majesty's Revenue and Customs (Respondent)

Case ID: 2021/0047

Case summary

Issue

Whether the Court of Appeal erred in finding that News UK’s supplies of digital issues of The Times, The Sunday Times and The Sun were not supplies of “newspapers” within the meaning of the Value Added Tax Act 1994 (VATA) such that they could not be zero–rated for VAT.

Facts

News UK is the publisher of The Times, The Sunday Times and The Sun. News UK contends that the digital editions of these publications are subject to zero–rate VAT pursuant to Group 3 of Schedule 8 of VATA. In two decisions dated March 2015 and April 2018, HMRC found that News UK was not entitled to zero–rate the supply of these digital editions. News UK appealed these decisions in the First Tier Tribunal, which rejected the appeal. News UK then appealed to the Upper Tribunal, which allowed its appeal. HMRC appealed to the Court of Appeal, which allowed its appeal. News UK now seeks to appeal to the Supreme Court.

Judgment appealed

[2021] EWCA Civ 91

Parties

Appellant(s)

News Corp UK & Ireland Ltd

Respondent(s)

Commissioners for His Majesty's Revenue and Customs

Appeal

Justices

Lord Hodge, Lord Kitchin, Lord Hamblen, Lord Leggatt, Lord Burrows

Hearing start date

22 November 2022

Hearing finish date

23 November 2022