In Done Brothers (Cash Betting) and others v HMRC [2018] UKFTT 406 (25 July 2018) the FTT found that supplies made through fixed odds betting terminals (FOBTs) were exempt from VAT.
During the relevant period (December 2005 to January 2013) the provision of facilities for placing bets or playing games of chance was an exempt supply under VATA 1994 Sch 9 group 4. In the same period supplies made through FOBTs were subject to VAT at the standard rate because FOBTs were considered to be ‘gaming machines’ under VATA 1994 s 23 and therefore excluded from the exemption by VATA 1994 Sch 9 group 4 note (1)(d). However casino roulette electronic roulette online gaming and over the counter bets on virtual games (‘the comparator games’) were exempt from VAT.
Done Brothers accepted that the UK could lawfully limit the scope...
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In Done Brothers (Cash Betting) and others v HMRC [2018] UKFTT 406 (25 July 2018) the FTT found that supplies made through fixed odds betting terminals (FOBTs) were exempt from VAT.
During the relevant period (December 2005 to January 2013) the provision of facilities for placing bets or playing games of chance was an exempt supply under VATA 1994 Sch 9 group 4. In the same period supplies made through FOBTs were subject to VAT at the standard rate because FOBTs were considered to be ‘gaming machines’ under VATA 1994 s 23 and therefore excluded from the exemption by VATA 1994 Sch 9 group 4 note (1)(d). However casino roulette electronic roulette online gaming and over the counter bets on virtual games (‘the comparator games’) were exempt from VAT.
Done Brothers accepted that the UK could lawfully limit the scope...
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