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 final ruling in respect of Rank.
The First Tier Tribunal issued this in December 2009, finding that Fixed Odds Betting Terminals (FOBTs) were similar to, and in competition with, taxable gaming machines. We are