Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

Published on: 12 April 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated this brief to clarify what elements of gaming machine income is eligible for a VAT refund claim.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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