Value added tax

08 November 2013

Issue: 7583 / Categories: Case law , Law digest , In Court

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.

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MOVERS & SHAKERS

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Gibson Dunn—London partner promotions

Firm grows international bench with expanded UK partner class

Shakespeare Martineau—six appointments

Firm makes major statement in the capital with strategic growth at The Shard

Myers & Co—Jess Latham

Residential conveyancing team expands with solicitor hire

NEWS

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Stress at work for corporate counsel

One in five in-house lawyers suffer ‘high’ or ‘severe’ work-related stress, according to a report by global legal body, the Association of Corporate Counsel (ACC)

Chancery Lane says no to LeO

The Legal Ombudsman’s (LeO’s) plea for a budget increase has been rejected by the Law Society and accepted only ‘with reluctance’ by conveyancers

Human rights concerns for patients, prisoners & immigration detainees

Overcrowded prisons, mental health hospitals and immigration centres are failing to meet international and domestic human rights standards, the National Preventive Mechanism (NPM) has warned

Licensing fast-track for conveyancing & probate professionals

Two speedier and more streamlined qualification routes have been launched for probate and conveyancing professionals

Stress at work? Join the (employment tribunal claim) queue

Workplace stress was a contributing factor in almost one in eight cases before the employment tribunal last year, indicating its endemic grip on the UK workplace

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Value added tax

MOVERS & SHAKERS

Gibson Dunn—London partner promotions

Shakespeare Martineau—six appointments

Myers & Co—Jess Latham