Should subscriptions to online versions of newspapers, journals and periodicals be charged at 0% VAT? The Upper Tribunal in the case of News Corp says ‘yes’

On 24 December 2019 the Tax Chamber of the Upper Tribunal in the case of News Corp UK & Ireland Ltd v HMRC found that subscriptions to online versions of newspapers should be charged at the zero-rate of VAT; just like the sales of the equivalent printed versions. In doing so, the Upper Tribunal overturned the decision of First-Tier Tribunal (Tax).