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

Part V16 Forms and other HMRC material | 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 | 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

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 5 December 2005.

R & C Brief 11/10 (RCB/11/10, Division V16.3) advised that HMRC would pay any valid claims submitted by businesses in respect of the net

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Business Briefs

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

RCB/6/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV – C-26/12)

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

RCB/9/14 Tax treatment of activities involving Bitcoin and other similar cryptocurrencies

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

RCB/17/14 VAT Retail Export Scheme – HMRC's review

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

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

1. Summary

Business Briefs

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

RCB/6/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV – C-26/12)

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

RCB/9/14 Tax treatment of activities involving Bitcoin and other similar cryptocurrencies

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

RCB/17/14 VAT Retail Export Scheme – HMRC's review

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

RCB/19/14 Avon Cosmetics Limited First-tier VAT Tribunal decision on the UK's “party-plan” derogation

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

RCB/22/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV)

RCB/23/14 VAT—introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

RCB/26/14 HMRC sharing of non-financial VAT registration data and exporter data

RCB/27/14 Changes relating to the transfer of a business as a going concern (TOGC)

RCB/28/14 VAT—domestic reverse charge for businesses wholesale trading in gas and electricity – further information on Revenue & Customs Brief 23/14

RCB/29/14 VAT—amendments to regulations for online filing of VAT returns

RCB/32/14 VAT—policy on holding companies

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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

1. Summary

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POLICIES

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RESEARCH and GUIDANCE

Professional Development