Fiscal neutrality in the VAT treatment of betting and gaming – another taxpayer win

The FTT has handed down its judgment in the latest instalment of the dispute between betting and gaming operators and HMRC over the proper VAT treatment of slot machines in light of the relevant principles of EU law.  The FTT has again decided in favour of the taxpayers on the basis that slots games on certain machines were unlawfully treated as liable to VAT when equivalent slots games on other platforms were not.

The Judgement can be found here.

Jonathan Peacock QC, together with Valentina Sloane QC, acted for Rank and Gala.