HMRC have published Brief 1 (2020): VAT liability of digital publications – Upper Tribunal in News Corp and Ireland Ltd, which confirms that HMRC’s VAT treatment of supplies of digital newspapers and other publications has not changed.
Supplies of newspapers are zero rated under UK legislation. HMRC’s policy is that the zero rate only applies to the sale of printed matter (that is, supplies of goods). Therefore, the sale of digital newspapers (which are services) has always been treated as standard rated.
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