Updates: VAT Betting and Gaming Guidance

2021

21 July 2021

Remote gambling: spread betting

Amended word Traders to businesses for Irene Frost

Lotteries: what is a lottery?: gaming machines offering the right to participate in a lottery

Amendment to change the word traders to businesses for Irene Frost

Lotteries: lottery law

Brexit amendment for Irene Frost

Bingo: examples of types of bingo games

Amendment to wording for Irene Frost

Bingo: composite bingo charges

Amendment to wording for Irene frost

Machine games: treatment of tokens and prizes awarded from machines: machines awarding prizes of goods

Amendment to change trader to business for Irene Frost

Machine games: treatment of tokens and prizes awarded from machines: circumstances where a business need not account for VAT on tokens on a separate machine basis

Amendment to change trader to business for Irene Frost

Machine games: treatment of tokens and prizes awarded from machines: exchange of tokens for cash in machine by a business

Amendments made from trader to business for Irene Frost

Machine games: treatment of tokens and prizes awarded from machines: circulation of replayable tokens - new tokens entering the system/exchanges for goods

Amendment to change trader to business for Irene Frost

Machine game": treatment of tokens and prizes awarded from machines: potential areas of incorrect VAT treatment of tokens

Amendment made to traders to change to businesses for Irene Frost

Machine games: treatment of tokens and prizes awarded from machines: non-replayable tokens

Amendments to change trader to business for Irene Frost

"Relevant machine games": accounting for VAT on machine takings: dud coins

Amendment to change traders to businesses for Irene Frost

"Relevant machine games": accounting for VAT on "relevant machine game" takings: taxable takings calculation

Amendments made to change trader to business for Irene Frost

Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?: supply of the machine to the player

Amendment made to change trader to customer for Irene Frost

Machine Games: liability of other supplies associated with machine games

Amended trader to customer for Irene Frost

"Relevant machine games": extracts from relevant legislation: UK VAT law

Brexit amendments made for Irene Frost

Relevant Machine Games: extracts from legislation: European VAT law

Formatiing

Brexit amendments made for Irene Frost

Services connected with betting and gaming but not covered by the Group 4 exemption: donations made in connection with betting and gaming

Amendment to change trader to customer for Irene Frost

Unlawful gaming

Brexit amendments made for Irene Frost

European VAT law

Brexit amendments made for Irene Frost