Commentary

BB/15B/06 Gaming machines—accounting for VAT

Part V16 Forms and other HMRC material

BB/15B/06 Gaming machines—accounting for VAT

BB/15B/06 Gaming machines—accounting for VAT

Business Brief, Issue 15. 27 September 2006

In Business Brief 23/05 (BB/23D/05, Division V16.3) (issued on 5 December 2005), we advised that the change to the definition of a gaming machine for VAT purposes created certainty by confirming that where the element of chance in the game is provided is not relevant. This followed attempts to avoid VAT by reconfiguring and developing machines so that the random number generator (RNG), which determined the outcome of the game, was sited outside the machine. HMRC consider that the majority of these machines were in fact gaming machines, even

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