The Commissioners for HM Revenue and Customs v 1) The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd and Others
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Mann,Judge Thomas Scott |
| Neutral Citation | [2020] UKUT 0117 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,15 April 2020 |
| Date | 15 April 2020 |
| Published date | 15 April 2020 |
[2020] UKUT 0117 (TCC)
Appeal numbers: UT/2018/0149
UT/2018/0150
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
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellants
- and -
(1) THE RANK GROUP PLC
(2) DONE BROTHERS (CASH BETTING)
LIMITED
TOTE (SUCCESSOR) COMPANY LIMITED
TOTE BOOKMAKERS LIMITED
Respondents
TRIBUNAL:
MR JUSTICE MANN
JUDGE THOMAS SCOTT
Sitting in public at The Rolls Building, Fetter Lane, London on 14 and 15
January 2020
George Peretz QC and Eric Metcalfe, instructed by the General Counsel and
Solicitor to HM Revenue and Customs, for the Appellants
Jonathan Peacock QC and Valentina Sloane QC, instructed by Deloitte LLP, for
the Respondents
© CROWN COPYRIGHT 2020
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