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VAT: fixed-odds betting terminals

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HMRC has updated its guidance for businesses which need to claim overpaid VAT following the recent UT decision in HMRC v Rank and another [2020] UKUT 117 (TCC). Revenue & Customs Brief 5/2020 has been revised to cover how to progress a claim and what information needs to be provided to HMRC.

Issue: 1494
Categories: News