Betting and gambling exemption breached fiscal neutrality
In HMRC v The Rank Group PLC; Done Brothers (Cash Betting) Ltd and Others [2020] UKUT 117 (TCC) (15 April) the Upper Tribunal held that the First-tier Tribunal had not erred in law in finding that the UK’s exemption for betting and gambling had breached the principle of fiscal neutrality.
The respondents (Rank and Done Brothers) made supplies to retail customers involving ‘games of chance’ gaming machines.
Rank’s claim related to the period from 1 October 2002 to 5 December 2005. During this period gambling through fixed odds betting terminals (FOBTs) was exempt whilst gambling using certain slot machines was standard-rated.
Done Brother’s claim related to the period between December 2005 and January 2013. During this period gambling through FOBTs was standard-rated. This created a differential between (for example) roulette played via a FOBT (which was standard-rated) and roulette played online ...
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Betting and gambling exemption breached fiscal neutrality
In HMRC v The Rank Group PLC; Done Brothers (Cash Betting) Ltd and Others [2020] UKUT 117 (TCC) (15 April) the Upper Tribunal held that the First-tier Tribunal had not erred in law in finding that the UK’s exemption for betting and gambling had breached the principle of fiscal neutrality.
The respondents (Rank and Done Brothers) made supplies to retail customers involving ‘games of chance’ gaming machines.
Rank’s claim related to the period from 1 October 2002 to 5 December 2005. During this period gambling through fixed odds betting terminals (FOBTs) was exempt whilst gambling using certain slot machines was standard-rated.
Done Brother’s claim related to the period between December 2005 and January 2013. During this period gambling through FOBTs was standard-rated. This created a differential between (for example) roulette played via a FOBT (which was standard-rated) and roulette played online ...
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