Commentary

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

Part V16 Forms and other HMRC material

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

Revenue & Customs Brief, Issue 1. 23 January 2014

1. Summary

Revenue & Customs Briefs 75/09 (issued 8 December 2009) (RCB/75/09, Division V16.3), 11/10 (10 March 2010) (RCB/11/10, Division V16.3) and 39/11 (6 December 2011) (RCB/39/11, Division V16.3) provided updates about the ongoing litigation between HMRC and the Rank Group plc, in respect of the application of the European principle of fiscal neutrality to the VAT treatment of gaming machines between 1 November 1998 and

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