In July 2021 the First-tier Tribunal ruled in favour of Rank Group Plc and 2016 G1 Ltd (TC8190) that VAT incorrectly charged on slot machine income between April 2006 and January 2013 must be repaid. In short the tribunal decided that the typical consumer would view the games operated by the taxpayer as similar to the comparator games which were exempt from VAT. This meant that there had been a breach of fiscal neutrality because similar supplies of services in competition with each other had been treated differently for VAT purposes and the games were therefore exempt from VAT.
HMRC is not appealing saying the decision ends the final strand of the gaming machines fiscal neutrality litigation.
The department says it will now pay valid claims stood behind the Rank Group plc and 2016 G1 Ltd appeal and is inviting taxpayers...
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