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Carlton Clubs plc v HMRC

In Carlton Clubs plc v HMRC (TC01389 – 21 September) a company (C) operated bingo clubs at which customers competed for cash prizes.

Until 2007 it calculated its VAT liability on the ‘game by game basis’.

In February 2007 HMRC issued Business Brief 07/07 stating that VAT liability should be calculated on the ‘session basis’.

Following this C recalculated its liability and formed the opinion that it had overdeclared VAT. It made an adjustment under VAT Regulations SI 1995/2518 reg 38 covering the period from 1996 in its return for the period ending December 2009.

HMRC rejected the adjustment and C appealed. The First-tier Tribunal allowed the appeal. Judge Reid held that Business Brief 07/07 had required VAT to be calculated on a session basis and that this had been...

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