Commentary

RCB/40/09 VAT—the decision of the High Court in respect of Rank (mechanised cash bingo and gaming machines)

Part V16 Forms and other HMRC material

RCB/40/09 VAT—the decision of the High Court in respect of Rank (mechanised cash bingo and gaming machines)

RCB/40/09 VAT—the decision of the High Court in respect of Rank (mechanised cash bingo and gaming machines)

Revenue & Customs Brief, Issue 40. 14 July 2009

The High Court issued its decision in this case on 8 June 2009 – the judgment being in Rank's favour. It confirmed that there had been a breach of fiscal neutrality in the tax treatment of the supply of mechanised cash bingo (MCB). This means that participation fees for playing MCB should have been exempt from VAT and businesses can now submit claims to HM Revenue & Customs (HMRC) for repayment of any output tax wrongly accounted for, subject to the guidelines below.

In relation to gaming machines, the High Court judgment

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