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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd and Ors (VALUE ADDED TAX - exemption - betting and gaming) [2020] UKUT 117 (TCC) (15 April 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/117.html
Cite as: [2020] UKUT 117 (TCC)

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Revenue and Customs v 1) The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd and Others [2020] UKUT 117 (TCC) (15 April 2020)

VALUE ADDED TAX - exemption - betting and gaming - gambling supplies through fixed odds betting terminals and certain slot machines - whether other gambling supplies with different VAT treatment were similar - the EU principle of fiscal neutrality considered - whether FTT erred in applying that principle - appeals dismissed.

15 April 2020

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/117.html