Commentary

RCB/11/10 VAT—the decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009

Part V16 Forms and other HMRC material

RCB/11/10 VAT—the decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009

RCB/11/10 VAT—the decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009

Revenue & Customs Brief, Issue 11. 16 March 2010

Revenue & Customs Brief 40/09 (RCB/40/09, Division V16.3) issued on 14 July 2009 advised of a High Court decision in the case of Rank, confirming there had been a breach of fiscal neutrality in the tax treatment of the supply of Mechanised Cash Bingo (MCB) and gaming machines.

In respect of gaming machines, as the judgment related to an appeal against an interim ruling of the VAT Tribunal, we advised that no claims for output tax wrongly accounted for would be considered until the Tribunal issued a

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