Policy paper
Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines
This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.
Documents
Details
This brief explains HMRC’s position after the joint decision of the Upper Tribunal on 15 April 2020 about the cases:
- The Rank Group Ltd UT/2018/0149
- Done Brothers (Cash Betting) Ltd (and others) UT/2018/0150
The brief clarifies what customers with appeals related to this decision must do to claim VAT refunds.
Updates to this page
Published 26 May 2020Last updated 26 June 2020 + show all updates
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The sections 'How to progress a claim' and 'What you need to provide' have been updated to give more information and clarification for affected businesses.
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First published.