188体育

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

The meaning of 鈥渨holly or predominantly devoted to advertising, audio or video content鈥�

Determining whether an e-publication is 鈥減redominantly鈥� devoted to advertising, audio or video content

Meaning of 鈥渟upplied electronically鈥�

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