Revenue and Customs v The Rank Group Plc; 2) Done Brothers (Cash Betting) Ltd and Others (Value Added Tax – Exemption – Betting and Gaming): UTTC 15 Apr 2020

VALUE ADDED TAX – exemption – betting and gaming – gambling supplies through fixed odds betting terminals and certain slot machines – whether other gambling supplies with different VAT treatment were similar – the EU principle of fiscal neutrality considered – whether FTT erred in applying that principle – appeals dismissed.

Citations:

[2020] UKUT 117 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.650142