08 November 2013
Revenue and Customs Commissioners v Rank Group plc [2013] All ER (D) 337 (Oct)
In determining whether or not the revenue from gaming “slot” machines was exempt from VAT, the court held that multi-terminal machines where a random number generator was separate from, but connected to, a number of playing machines were “gaming machines” for the purpose of note 3 to the exemption at item 1 of group 4 of Sch 9 to the Value Added Tax Act 1994.
