Following the Upper Tribunal decision in the joined cases of HMRC v Rank Group and Done Brothers [2020] UKUT 117 (TCC), HMRC has published guidance on outstanding appeals where the parties claim that HMRC treating their gaming machine income as standard rated is a breach of fiscal neutrality.
The Rank litigation related to the period from 1 October 2002 to 5 December 2005 during which gambling through fixed-odds betting terminals (FOBTs) was exempt but gambling using certain slot machines was standard-rated. In Done Brothers, for the period between December 2005 and January 2013, gambling through FOBTs was standard-rated but comparable games played online were exempt. Both respondents won on the fiscal neutrality point, and a number of other claims stand behind the decision (see the case report in Tax Journal, 24 April 2020).
Revenue & Customs Brief 5/2020 sets out how businesses with related appeals can reclaim their overpaid VAT.
Following the Upper Tribunal decision in the joined cases of HMRC v Rank Group and Done Brothers [2020] UKUT 117 (TCC), HMRC has published guidance on outstanding appeals where the parties claim that HMRC treating their gaming machine income as standard rated is a breach of fiscal neutrality.
The Rank litigation related to the period from 1 October 2002 to 5 December 2005 during which gambling through fixed-odds betting terminals (FOBTs) was exempt but gambling using certain slot machines was standard-rated. In Done Brothers, for the period between December 2005 and January 2013, gambling through FOBTs was standard-rated but comparable games played online were exempt. Both respondents won on the fiscal neutrality point, and a number of other claims stand behind the decision (see the case report in Tax Journal, 24 April 2020).
Revenue & Customs Brief 5/2020 sets out how businesses with related appeals can reclaim their overpaid VAT.
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