ARTICLE · 30 APRIL 2021

V@ Update - April 2021

Reynolds Porter Chamberlain

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Welcome to the April 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Rebekka Sandwell

Welcome to the April 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

News

HMRC has published Revenue and Customs Brief 3 (2021): VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd. The brief replaces Revenue and Customs Brief 1 (2020) and provides an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020, following the Court of Appeal's decision in HMRC v News Corp UK & Ireland Ltd [2021] EWCA Civ 91.
HMRC has updated its guidance Changes to notifying an option to tax land and buildings during coronavirus (COVID-19). The guidance temporarily extends the time limit to notify HMRC of a decision to opt to tax land and buildings from 30 to 90 days, from the date the decision to opt was made. The updated guidance extends the effect of this change so that it applies to decisions made between 15 February

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