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Contents

Official guidance
VAT Books

VBOOKS8490 · E-Publications

  • VBOOKS8500 · Introduction
  • VBOOKS8501 · Legal vires for these changes
  • VBOOKS8502 · Interaction with News Corp litigation
  • VBOOKS8503 · Supplies of e-publications that will be zero rated from 1 May 2020
  • VBOOKS8504 · Determining whether an e-publication is one of the publications listed above
  • VBOOKS8505 · E-publications that do not exist in printed form
  • VBOOKS8506 · The meaning of “wholly or predominantly devoted to advertising, audio or video content”
  • VBOOKS8507 · Determining whether an e-publication is “predominantly” devoted to advertising, audio or video content
  • VBOOKS8508 · Meaning of “supplied electronically”
  • VBOOKS8509 · E-audiobooks
  • VBOOKS8510 · VAT liability of an e-publication that is for completing as opposed to being read
  • VBOOKS8511 · Types of payments for accessing e-publications
  • VBOOKS8512 · Subscriptions to access multiple e-publications
  • VBOOKS8513 · VAT liability of the sale of e-book readers
  • VBOOKS8514 · VAT liability of the sale of software for accessing e-publications
  • VBOOKS8515 · Determining the VAT liability when a zero rated e-publication is supplied together with another supply
  • VBOOKS8516 · Lending of zero rated e-publications
  • VBOOKS8517 · Supply of intellectual property in e-publication
  • VBOOKS8518 · Anti-avoidance rules that counter supply splitting
  • VBOOKS8519 · Supplies of standalone digital music manuscripts, maps and charts etc
  • VBOOKS8520 · Treatment of supplies of e-publications that span 1 May 2020
  1. E-Publications
  2. Anti-avoidance rules that counter supply splitting

VBOOKS8518 | Anti-avoidance rules that counter supply splitting

From HM Revenue & Customs · VAT Books

Legislation was introduced in the Finance Act 2011 to counter avoidance schemes entered into by some businesses that artificially split supplies so that they could benefit from the zero rate for printed matter. The new legislation which introduces these changes ensures that businesses will not be able to enter into similar schemes when supplies of certain e-publications become zero rated.

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