25th August 2021

 

Dear Member

STOP PRESS – VAT RANK CASE

Members will be pleased to hear that the decision in the Rank Case concerning VAT payable on gaming machines, which was won by Rank in June, will not be appealed by HMRC.

HMRC will now begin the process of repaying any VAT payments made during the qualifying period where taxpayers have stood behind this case.

A new page has been added to the Government website setting out what you need to do to make a claim.

https://www.gov.uk/government/publications/revenue-and-customs-brief-12-2021-vat-treatment-of-gaming-machines-from-6-december-2005-to-31-january-2013/revenue-and-customs-brief-12-2021-vat-treatment-of-gaming-machines-from-6-december-2005-to-31-january-2013

This will be welcome news for many members and will hopefully help in the recovery from the impact of the Covid-19 pandemic.

Kind regards

John