Commentary

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

Part V16 Forms and other HMRC material

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

Revenue & Customs Brief, Issue 63. 7 January 2009

Bingo Duty: Implications of the decision for bingo duty

Background

This Brief concerns the VAT liability of MCB and gaming machine takings, following the VAT Tribunal decisions in the cases involving the Rank Group.

In a decision dated 27 May 2008 the Tribunal decided that the VAT treatment of MCB provided by Rank was in breach of fiscal neutrality and consequently these supplies should be exempt

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