Rank Group v Revenue & Customs (VAT - EXEMPT SUPPLIES : Betting, Gaming and Lotteries) [2018] UKFTT 405 (TC) (24 July 2018)

Rank Group v Revenue & Customs (VAT - EXEMPT SUPPLIES : Betting, Gaming and Lotteries) [2018] UKFTT 405 (TC) (24 July 2018)

FOBTs, section 16/21 machines, and section 31/34 machines were similar from the point of view of the average consumer, as differences in stakes, prizes, pay-out ratios, available games, and interaction did not significantly influence consumer choice. Treating supplies of gambling made through these machines...

Source-derived case information.

Citation
[2018] UKFTT 405
Parties
Appellant: The Rank Group PLC; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 July 2018
Procedural Posture
VAT Appeal (first Tier Tribunal Tax Chamber) / Remitted Appeal Following CJEU and Upper Tribunal Decisions
Outcome
Appeal allowed
Legal Topics
VAT Exemption, Fiscal Neutrality, Betting, Gaming and Lotteries, Slot Machines, Fixed Odds Betting Terminals (fobts)
Tax Law European Union Law VAT Exemption Fiscal Neutrality Betting, Gaming and Lotteries Slot Machines Fixed Odds Betting Terminals (fobts)

Source-derived case record

Summary, issues, holding and outcome

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Parties

The Rank Group PLC

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal (first Tier Tribunal Tax Chamber) / Remitted Appeal Following CJEU and Upper Tribunal Decisions

Legal Issues

  1. 1 Whether supplies of gambling through certain slot machines and FOBTs were 'similar' for VAT purposes under the EU principle of fiscal neutrality during the claim period
  2. 2 Whether treating such supplies differently for VAT purposes breached the principle of fiscal neutrality

Ratio Decidendi

FOBTs, section 16/21 machines, and section 31/34 machines were similar from the point of view of the average consumer, as differences in stakes, prizes, pay-out ratios, available games, and interaction did not significantly influence consumer choice. Treating supplies of gambling made through these machines differently for VAT purposes during the claim period breached the EU principle of fiscal neutrality.

Court Disposition

Appeal allowed

Orders

  • Rank's appeal is allowed.