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06 February 2014
Issue: 4439 / Categories: Tax cases , input tax , partial exemption , promotional goods , VAT

Buckingham Bingo Ltd and others (TC3093)

The taxpayers were a number of bingo clubs that gave away promotional items to members.

The giveaways were related to the number of times the member paid an entrance fee to enter the foyer of a club. Foyers were often used by members as places to socialise and buy refreshments without having to enter the main hall to play bingo.

HMRC said the input tax on the promotional goods should be treated as residual and was only partly recoverable because there was a direct and immediate link between the cost of admission and the supply of bingo and other supplies made in relation to door admissions.

The taxpayers appealed.

The First-tier Tribunal said it was necessary to identify a direct and immediate link to an activity. If it was exempt the costs could not be set off but the standard method of apportioning the input tax should be...

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