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Claritax News

VAT – gaming machines

12 Apr 2023

R&C Brief 12 (2021) 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”.

The brief has been updated “to clarify that HMRC are not paying out claim elements that relate to income from crane grab, coin pushers and penny fall game machines.

https://www.gov.uk/government/publications/revenue-and-customs-brief-12-2021-vat-treatment-of-gaming-machines-from-6-december-2005-to-31-january-2013

Related content from Claritax Books

Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.

Value-Added-Tax

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