Rank Group plc v Revenue and Customs Comrs – WLR Daily

Rank Group plc v Revenue and Customs Comrs: [2015] UKSC 48; [2015] WLR (D) 299

‘Slot machines operating through multi-terminal systems in which random number generators (“RNGs”) were housed separately from the terminals were to be treated as composite machines providing players with an element of chance in the game within the meaning of section 26 of the Gaming Act 1968 and Group 4, item 1, note (3) of Schedule 9 to the Value Added Tax Act 1994. The takings from such machines were, accordingly, not exempt but liable to value added tax.’

WLR Daily, 8th July 2015

Source: www.iclr.co.uk