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.
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.
Source gov.uk
Latest Posts in "United Kingdom"
- Fintua Sponsors Indirect Taxes Annual Conference 2025 in London (Nov 12)
- HMRC Guidance: Updates on VAT appeals
- VAT Exemption for Medical vs Cosmetic Treatments: Key Tribunal Guidance for Clinics and Practitioners
- HMRC Updates Guidance on Lost VAT Appeals: New Cases Added and Amended
- VAT Recovery Falls Despite Increased Crackdown on Business Tax Avoidance, HMRC Figures Show














