Commentary

RCB/55/09 Bingo Duty: Rank High Court Ruling on 8 June

Part V16 Forms and other HMRC material

RCB/55/09 Bingo Duty: Rank High Court Ruling on 8 June

RCB/55/09 Bingo Duty: Rank High Court Ruling on 8 June

Revenue & Customs Brief, Issue 55. 20 August 2009

This Revenue & Customs Brief sets out HM Revenue & Customs' (HMRC) policy on bingo duty as a result of the Rank ruling, and it also reminds operators of their legal obligations for accounting for bingo duty.

Background

The High Court ruled in the case of Rank that their Mechanised Cash Bingo (MCB) par fees were exempt from Value Added Tax because the way the UK had applied VAT to MCB par fees had resulted in a breach of fiscal neutrality.

HMRC has sought leave to appeal against the High Court ruling but until and if HMRC succeed in the

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