Bookmakers: recovery of VAT on TV broadcast – direct and immediate link

Case law on game of chance

Cases

Chargeable gains

Consideration for gambling

Definition from VATA 1994, s. 23

Dutiable machine games

Electronic lottery terminals

EU law on exemption

Compatibility

Conditions and limitations laid down by member state

Identity of supplier of services

Imposition of tax characterised as turnover tax

Installed on ferry boats, place of supply of services

Levying of VAT and local tax

Local authority premises

Meaning

Bingo

Gambling

Generally

Place of supply of services

Generally

Takings from machines on board ship

Proposed changes to VAT treatment

Relevant machine game

Slot machines

Standard-rating

EU compatible

Takings

Takings from rented machine, output tax

Trading profits, distinction

Value of supply