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 plcRevenue & Customs Brief, Issue 1. 23 January 20141. SummaryRevenue & 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
Revenue & Customs Brief, Issue 1. 23 January 2014
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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