HMRC wins machine game appeal

HMRC has won an appeal that multi-player terminals now fall within the legal definition of a gaming machine.

The Revenue will now write to any business who submitted a valid VAT rebate claim for these machines in 2010 to reclaim repayments.

The decision follows a lengthy period of litigation between the Revenue and Rank Group concerning the application of fiscal neutrality to the VAT treatment of gaming machines between November 1998 and December 2005.

The court ruled that...

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Comments

HMRC vs Rank Leisure VAT

Stephen French | | Permalink

Is there any update on Rank's subsequent appeal?