Stephen Hignett and Matthew Wentworth-May examine points for advisers from the Court of Appeal victory for HMRC in the Rank case.
On 30 October 2013 the Court of Appeal released its judgment in HMRC v The Rank Group PLC [2013] EWCA Civ 1289. The case is the latest in the very long battle between HMRC and the Rank Group PLC (Rank) in relation to the VAT treatment of gaming machines operated by Rank. With over £1bn of VAT in dispute (so claims HMRC) the stakes are high. HMRC has already conceded that it got things wrong in respect of the VAT treatment of certain of Rank’s bingo machines and this section of Rank’s claim has succeeded.
The recent decisions in this dispute have all been in favour of Rank. The CJEU recently released a ruling in...
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