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Finance Bill Debates

Alan Dolton editor of Tolley's Tax Cases concludes our summaries of the Public Bill Committee debates on the Finance Bill
The Committee resumed on Thursday 25 June discussing clause 112 (VAT exemption for gaming participation fees). Conservative spokesman Greg Hands (Hammersmith & Fulham) referred to the recent Ch D decision in HMRC v The Rank Group plc [2009] EWHC (Ch) 1244 observing:
'Since we debated clause 20 the High Court has ruled against HMRC. The Government have lost their case. In the Court's view the VAT that clause 112 proposes to lift from interval bingo should never have been applied in the first place … It would be extremely helpful for the purposes of the debate if the Minister could indicate whether HMRC...

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