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 are similar from the point of view of the average consumer, as differences in stakes, prizes, pay-out ratios, and interaction did not significantly influence consumer choice. Treating them differently for VAT purposes during the claim period breached the...

Source-derived case information.

Citation
[2018] UKFTT 405 (TC)
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, Gambling Taxation, Slot Machines, Fixed Odds Betting Terminals
Tax Law European Union Law VAT Exemption Fiscal Neutrality Gambling Taxation Slot Machines Fixed Odds Betting Terminals

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 11 Party arguments 2 Amounts and remedies 19
Sign in to unlock

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 treating supplies of gambling made through certain slot machines differently from fixed odds betting terminals for VAT purposes breached the EU principle of fiscal neutrality
  2. 2 Whether FOBTs, section 16/21 machines, and section 31/34 machines were similar for the purposes of VAT exemption

Ratio Decidendi

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

Court Disposition

Appeal allowed

Orders

  • Rank's appeal is allowed.