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UT overturns floorspace-based VAT override for Hippodrome Casino Ltd

  • The Hippodrome Casino Ltd (HCL) refurbished its property to provide a Las Vegas-style experience.
  • The First-tier Tribunal allowed HCL to use a floorspace-based VAT override method.
  • The Upper Tribunal has overturned this decision.
  • The Upper Tribunal believes that the FTT failed to consider whether the areas designated as taxable actually had a dual use.
  • The UT concluded that HCL’s operation was primarily about gaming, supported by other entertainment and hospitality activities.
  • The UT agreed with HMRC that HCL’s override calculation did not reflect how costs were used.
  • HMRC’s appeal was allowed, and HCL’s appeals were dismissed.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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