Commentary

RCB/12/21 VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

Part V16 Forms and other HMRC material

RCB/12/21 VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

RCB/12/21 VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

Revenue & Customs Brief, Issue 12. 25 August 2021

Purpose of this brief

This brief explains HMRC's position after the decision of the First-tier Tribunal on 30 June 2021 about the cases:

  1.  

    •     The Rank Group Plc TC/2013/04417

  2.  

    •     2016 G1 Ltd TC/2010/08268

These cases were heard together and relate to the third strand of the gaming machine fiscal neutrality litigation.

The brief tells you how businesses with appeals related to this decision can reclaim overpaid VAT.

Who needs to read this

You should read this if you are a business with an appeal claiming that HMRC's treatment of your gaming machine income as standard rated was a breach of fiscal neutrality. These appeals:

  1.  

    •     should be currently stood behind The Rank Group Plc and 2016 G1 Ltd

  2.  

    •     relate only to the period from 6 December 2005 to 31 January 2013

These are appeals that were previously stood behind Colaingrove Ltd and relate to gaming machines defined by the Gaming Act 1968 under either:

  1.  

    •     section 16/21 machines

  2.  

    •     section 31/34 slot machines

Following the Gambling Commissions review of categories of gaming machines these were reclassified as:

  1.  

    •     Category B1, B3, B3A, B4, C or D machines.

These machines were usually found in amusement arcades, clubs and other venues. Colaingrove Ltd withdrew its appeal in 2018 and The Rank Group Plc and 2016 G1 Ltd replaced Colaingrove Ltd as joint lead appellants for this strand of the litigation.

Background

This is a historical issue. The law

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