Court of Appeal (Criminal Division).

Farquharson LJ, Garland and Cazalet JJ.

Judgment delivered 17 February 1994.

Value added tax – Supply – Gaming machines – Takings shared between owner of machines and site occupier – Appellants failed to register for VAT and convicted of cheating the public revenue – Whether gambling services supplied to the public by owner of machines or site occupier – Whether imposition of VAT on gaming machines compatible with EC law – Value Added Tax Act 1983, Sch. 6, Grp. 4, item 1, Note (1); Sixth VAT Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 13(B)(f).

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