HMRC are not appealing against the recent First-Tier Tribunal decision in Dransfield Novelty Company Limited & Others v HMRC TC 1208 that for some of the period in question certain electronic lottery terminals were not amusement machines for the purposes of Amusement Machine Licence Duty.
Repayments claims are invited, subject to capping and the unjust enrichment rules, HMRC said in Revenue & Customs Brief 33/11 which updates Brief 01/11.
Guidance on Amusement Machine Licence Duty is provided in HMRC’s Notice 454.
HMRC are not appealing against the recent First-Tier Tribunal decision in Dransfield Novelty Company Limited & Others v HMRC TC 1208 that for some of the period in question certain electronic lottery terminals were not amusement machines for the purposes of Amusement Machine Licence Duty.
Repayments claims are invited, subject to capping and the unjust enrichment rules, HMRC said in Revenue & Customs Brief 33/11 which updates Brief 01/11.
Guidance on Amusement Machine Licence Duty is provided in HMRC’s Notice 454.
