Policy paper
Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
Documents
Details
This brief explains HMRC’s position after the decision of the First-tier Tribunal on 30 June 2021 about the cases:
- The Rank Group Plc TC/2013/04417
- 2016 G1 Ltd TC/2010/08268
These cases were heard together and relate to the third strand of the gaming machine fiscal neutrality litigation.
The brief tells you how businesses with appeals related to this decision can reclaim overpaid VAT.
Published 25 August 2021
Last updated 11 April 2023 + show all updates
Last updated 11 April 2023 + show all updates
-
The guidance has been updated to clarify that HMRC are not paying out claim elements that relate to income from crane grab, coin pushers and penny fall game machines.
-
First published.