This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
This brief explains HMRC’s position after the decision of the First-tier Tribunal on 30 June 2021 about the cases:
- The Rank Group Plc TC/2013/04417
- 2016 G1 Ltd TC/2010/08268
These cases were heard together and relate to the third strand of the gaming machine fiscal neutrality litigation.
The brief tells you how businesses with appeals related to this decision can reclaim overpaid VAT.
Source gov.uk
