header-logo header-logo

Home Login E-newsletter About us

Value added tax

© Copyright LexisNexis 2025. All Rights Reserved.
08 November 2013
Issue: 7583 / Categories: Case law , Law digest , In Court
printer mail-detail

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.

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Read All
Sponsored by
Thomson Hayton Winkley—Suzie Fisher

Thomson Hayton Winkley—Suzie Fisher

Cumbria firm appoints long-serving lawyer as new managing director

Taylor Wessing—Kim Wedral

Taylor Wessing—Kim Wedral

Employment specialist joins Cambridge office as partner

Mewburn Ellis—Amy Crouch

Mewburn Ellis—Amy Crouch

Patent litigation offering boosted by partner appointment

NEWS
Read All
Mazur causes confusion over roles
The Solicitors Regulation Authority (SRA) has published a statement in a bid to clear up confusion over the right to conduct litigation following Mazur and another v Charles Russell Speechleys
Conveyancing proposals aim to speed up sales
Homebuyers could be given an option to sign a binding contract with vendors to protect against the practice of parties pulling out of agreements after months of negotiations, under a proposed overhaul of conveyancing laws
‘Activist judges’ or an all-powerful justice secretary?
A future Conservative government would abolish the Sentencing Council and Judicial Appointments Commission (JAC) and sack judges who defended migrants’ rights, shadow justice secretary Robert Jenrick has said
UK firms pull ahead on responsible business
UK law firms have risen up an annual index of responsible business activity, while US firms have regressed amid President Trump’s diversity and equality crackdown
Journalists in court bolstered by procedural update
The right of the press to report on the criminal courts received a boost this week, following an update to the Criminal Procedure Rules
Copyright © 2025 LexisNexis
back-to-top-scroll