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VBOOKS8490 | E-Publications

From HM Revenue & Customs · VAT Books

Contents21 entries

  1. VBOOKS8500Introduction
  2. VBOOKS8501Legal vires for these changes
  3. VBOOKS8502Interaction with News Corp litigation
  4. VBOOKS8503Supplies of e-publications that will be zero rated from 1 May 2020
  5. VBOOKS8504Determining whether an e-publication is one of the publications listed above
  6. VBOOKS8505E-publications that do not exist in printed form
  7. VBOOKS8506The meaning of “wholly or predominantly devoted to advertising, audio or video content”
  8. VBOOKS8507Determining whether an e-publication is “predominantly” devoted to advertising, audio or video content
  9. VBOOKS8508Meaning of “supplied electronically”
  10. VBOOKS8509E-audiobooks
  11. VBOOKS8510VAT liability of an e-publication that is for completing as opposed to being read
  12. VBOOKS8511Types of payments for accessing e-publications
  13. VBOOKS8512Subscriptions to access multiple e-publications
  14. VBOOKS8513VAT liability of the sale of e-book readers
  15. VBOOKS8514VAT liability of the sale of software for accessing e-publications
  16. VBOOKS8515Determining the VAT liability when a zero rated e-publication is supplied together with another supply
  17. VBOOKS8516Lending of zero rated e-publications
  18. VBOOKS8517Supply of intellectual property in e-publication
  19. VBOOKS8518Anti-avoidance rules that counter supply splitting
  20. VBOOKS8519Supplies of standalone digital music manuscripts, maps and charts etc
  21. VBOOKS8520Treatment of supplies of e-publications that span 1 May 2020