Weekly case highlights ― 19 July 2021

Produced by Tolley
Weekly case highlights ― 19 July 2021

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Weekly case highlights ― 19 July 2021
  • VAT
  • The Rank Group plc and Another v HMRC
  • Target Group Ltd v HMRC
  • SDLT
  • HMRC v Christian Peter Candy
  • Charles Tyrwhitt LLP v HMRC
  • Tax administration
  • Kandore Ltd and Others v HMRC
  • THE QUEEN (On The Applications Of) MUKESH SEHGAL and Another v HMRC
  • More...

Weekly case highlights ― 19 July 2021

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

VAT

The Rank Group plc and Another v HMRC

The correct VAT treatment of gambling undertaken via various types of slot machines has long been a difficult area. This case is the latest, and probably not the last, dispute where the courts have had to grapple with the problem. Essentially, the Tribunal had to determine whether various different games were sufficiently similar to each other, in which case they all had the same advantageous VAT treatment, or there were enough differences between them to justify a different VAT treatment ― some being taxable and some being exempt.

There is a huge amount of detail in the decision ― both about the nature of the games themselves and also the characteristics of the people that played them. It is quite odd to think about the Tribunal entering into an earnest discussion about ‘nudge and hold features’ or the educational attainment of players of different sorts of games, but without such detailed evidence, it would have been impossible for it to make a determination. Ultimately, the Tribunal sided with the taxpayer and found that there was sufficient similarity between the games for them all to constitute exempt supplies for VAT purposes.

What strikes me about the case is not the detail but just how difficult it is for the tax system to catch up with changes in technol

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