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UK HMRC has published Revenue and Customs Brief 6 (2023), which clarifies the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020, replacing Revenue and Customs Brief 3 (2021). Considering a Supreme Court judgment issued in February 2023, Revenue and Customs Brief 6 (2023) confirms HMRC's policy that digital newspapers and other digital publications are subject to the standard VAT rate before 1 May 2020. This does not impact the new zero rate for supplies of certain digital publications that was introduced from 1 May 2020, including digital newspapers. -- VAT liability of digital...