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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] LLR 551, [2020] BVC 530, [2020] UKUT 117 (TCC), [2020] STI 1061, [2020] STC 960 |
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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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