The Commissioners for HM Revenue and Customs v 1) The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd and Others: [2020] UKUT 0117 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Thomas Scott on 15 April 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 April 2020
Category:
Tax
Release date:
15 April 2020

Read the full decision in The Commissioners for HM Revenue and Customs v 1) The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd and Others: [2020] UKUT 0117 (TCC).

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.

Updates to this page

Published 15 April 2020