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HMRC has published guidance on its position after the decision of the Upper Tribunal in the joined cases of CRC v Rank Group; Done Brothers and others.
The Upper Tribunal dismissed HMRC's appeal, deciding that the different VAT treatment of the machines or games was a breach of the legal principle of ‘fiscal neutrality’. Further machines or games should not have had a different VAT treatment from other similar types of machine or games.
HMRC's brief covers outstanding appeals where the parties claim that HMRC treating their gaming machine income as standard rated is a breach of fiscal neutrality. The department confirms that claims will be considered only if they have already been made within the relevant deadline.
