Commentary

RCB/75/09 VAT and bingo duty: update on implications of Rank litigation in respect of bingo

Part V16 Forms and other HMRC material

RCB/75/09 VAT and bingo duty: update on implications of Rank litigation in respect of bingo

RCB/75/09 VAT and bingo duty: update on implications of Rank litigation in respect of bingo

Revenue & Customs Brief, Issue 75. 8 December 2009

Revenue & Customs Brief 40/09 (RCB/40/09, Division V16.3) was issued on 8 June 2009 following the High Court decision in the case of Rank. This confirmed that participation fees for playing mechanised cash bingo (MCB) should have been exempt from VAT following the High Court's decision that there had been a breach of fiscal neutrality in the VAT treatment of this type of bingo.

Businesses were therefore invited to submit claims to HMRC for repayment of any VAT accounted for in respect of MCB and these are being dealt with. Revenue & Customs Brief 55/09 (RCB/55/09, Division V16.3) explained the effect these claims would have on businesses' liability to bingo duty.

Since then HMRC has received representations that

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