Commentary

BB/18A/03 VAT—VAT on supplies made to operators of vending, amusement and similar machines following the judgment in the case of Sinclair Collis

Part V16 Forms and other HMRC material

BB/18A/03 VAT—VAT on supplies made to operators of vending, amusement and similar machines following the judgment in the case of Sinclair Collis

BB/18A/03 VAT—VAT on supplies made to operators of vending, amusement and similar machines following the judgment in the case of Sinclair Collis

Business Brief, Issue 18. 30 September 2003

This Business Brief article explains Customs' change in policy on the VAT liability of a supply made by a site owner to an operator of vending, amusement or similar machines following the decision of the European Court of Justice (ECJ) in Sinclair Collis C-275/01 (Part V11). As a result of this change site owners who charge operators to place these types of machines on their premises will add VAT to their charges.

Who is affected?

Site owners who allow operators of coin and similarly operated machines to use space within, or on a site belonging to them.

Background

Business Brief 1/99 was published on 13 January

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