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Revenue and Customs Brief 1 (2014): VAT - fiscal neutrality and gaming machines

HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.

Last fetched 04 May 2026 · gov.uk

Documents

Revenue and Customs Brief 1 (2014): VAT - fiscal neutrality and gaming machines

At a glance

TypePolicy paper

First published23 Jan 2014

Last updated23 Jan 2014

Organisations

HM Revenue & Customs

Topics

VAT

Source

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