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Introduction

Legal vires for these changes

Interaction with News Corp litigation

Supplies of e-publications that will be zero rated from 1 May 2020

Determining whether an e-publication is one of the publications listed above

E-publications that do not exist in printed form

»Ê¹ÚÌåÓýapp meaning of “wholly or predominantly devoted to advertising, audio or video contentâ€�

Determining whether an e-publication is “predominantly� devoted to advertising, audio or video content

Meaning of “supplied electronically�

E-audiobooks

VAT liability of an e-publication that is for completing as opposed to being read

Types of payments for accessing e-publications

Subscriptions to access multiple e-publications

VAT liability of the sale of e-book readers

VAT liability of the sale of software for accessing e-publications

Determining the VAT liability when a zero rated e-publication is supplied together with another supply

Lending of zero rated e-publications

Supply of intellectual property in e-publication

Anti-avoidance rules that counter supply splitting

Supplies of standalone digital music manuscripts, maps and charts etc

Treatment of supplies of e-publications that span 1 May 2020