Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
HMRC v The Rank Group plc (Ch D – 8 June)
The Ch D has dismissed HMRC's appeals against Tribunal Decisions 20688 and 20777. A company (M) supplied 'mechanised cash bingo'. HMRC issued a ruling that M was required to account for tax on these supplies. The representative member of M's VAT group appealed contending that the supplies should be treated as exempt under Article 13B(f) of the EC Sixth Directive and that VATA 1994 Sch 9 Group 4 Note 1(b) should be treated as invalid since it made...
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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
HMRC v The Rank Group plc (Ch D – 8 June)
The Ch D has dismissed HMRC's appeals against Tribunal Decisions 20688 and 20777. A company (M) supplied 'mechanised cash bingo'. HMRC issued a ruling that M was required to account for tax on these supplies. The representative member of M's VAT group appealed contending that the supplies should be treated as exempt under Article 13B(f) of the EC Sixth Directive and that VATA 1994 Sch 9 Group 4 Note 1(b) should be treated as invalid since it made...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
