Understandably, dealing with the economic impact of Covid–19 dominated Chancellor Rishi Sunak’s first Budget. But the UK government...

A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and...

Today, The Times reported that some 38,000 online sellers registered for VAT in the UK in 2017-18, compared to 29,000 in the previous...

In 2018, the UK government launched an independent review, led by veteran journalist Dame Frances Cairncross, to understand what could be...

A new EU Directive that came into force last week allows member states to align VAT rates for electronically supplied books, newspapers,...