Commentary

BB/20/06 VAT—gaming machines—impact of the Linneweber decision

Part V16 Forms and other HMRC material

BB/20/06 VAT—gaming machines—impact of the Linneweber decision

BB/20/06 VAT—gaming machines—impact of the Linneweber decision

Business Brief, Issue 20. 9 November 2006

HMRC is aware that following a case in the European Court of Justice (Edith Linneweber: C-453/02), many businesses that operate gaming machines claim that they over-declared VAT on the takings from these machines for the period prior to 6 December 2005. This is when the definition of a gaming machine was amended (see Business Brief 23/05 dated 5 December 2005 (BB/23D/05, Division V16.3)).

Business Brief 23/05 stated that

“There have also been suggestions that because certain machines now in use fall outside the definition of a taxable gaming machine,

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