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Zero-rating of e-publications : updated BUFDG guide
10 August 2020 Andrea Marshall, Tax Specialist
The Chancellor announced on 30 April 2020 that the zero-rating of e-publications, due to be introduced on 1 December 2020, has been brought forward and applies with effect from 1 May 2020.
A full analysis of this development and how it applies to universities and their subsidiaries can be found here. Andrea has updated this guide to reflect the 31 July 2020 updates to Notice 701/10 and HMRC's internal guidance.
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10 August 2020 
Andrea Marshall, Tax Specialist
