HMRC appeals High Court VAT ruling (Rank)

Date : 07/07/2009 @ 7:30AM
Source : UK Regulatory (RNS and others)
Stock : Rank (RNK)
Quote : 77.5  0.35 (0.45%) @ 9:15AM
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HMRC appeals High Court VAT ruling (Rank)

 
TIDMRNK 
 
RNS Number : 2554V 
Rank Group PLC 
07 July 2009 
 
7 July 2009 
 
 
HMRC appeals High Court ruling 
 
 
The Rank Group Plc ('Rank' or the 'Group') has been advised that Her Majesty's 
Revenue & Customs ('HMRC') has lodged an appeal against last month's High Court 
ruling on the overpayment of VAT on games of interval bingo and on gaming 
machines. 
 
 
In May and August 2008, the VAT & Duties Tribunal upheld Rank's respective 
claims that the inconsistent application of VAT to games of interval bingo and 
to gaming machines contravened the European Union principle of fiscal 
neutrality. These rulings were in turn upheld by the High Court in June 2009, 
following an appeal from HMRC. 
 
 
The case will now go to the Court of Appeal, although at present no date has 
been set for the hearing. 
 
 
In November 2008, Rank received from HMRC GBP59.1m in overpaid VAT, relating to 
the ruling on interval bingo. The Group has not as yet received any repayment in 
respect of its GBP26.0m VAT claim on gaming machines. 
 
 
Rank had anticipated that HMRC would need to lodge an appeal by 29 June 2009 but 
this deadline was subsequently extended to 6 July 2009. 
 
 
ends 
 
 
 
Further information 
 
 
The Rank Group Plc 
Dan Waugh, director of investor relations    01628 504 053 
 
 
Financial Dynamics 
Ben Foster/Marc Cohen                       020 7831 3113 
 
 
Notes to editors 
 
 
1.   Interval bingo claim 
Interval bingo is a popular form of bingo played during the intervals between 
games of traditional (or 'main stage') bingo. Rank's claim relates to VAT paid 
on revenue from games of interval bingo played in its Mecca Bingo clubs between 
January 2003 and June 2008 (inclusive). 
 
 
2.   Gaming machine claim 
Rank's claim covers the period November 2002 to December 2005 (inclusive) and 
relates to VAT paid on revenue from Section 31 and Section 34 gaming machines in 
its Mecca Bingo clubs and Grosvenor Casinos. 
 
 
3) Fiscal neutrality 
The European Union's law of fiscal neutrality requires that supplies of services 
that are the same or similar should be not be treated differently for VAT 
purposes. This position was confirmed in the European Court of Justice case 
Finanzamt v Linneweber (2005). 
 
 
4) About the Rank Group 
Rank is a leading European gaming business, headquartered in the UK and listed 
on the London Stock Exchange (RNK.L). The Group's principal activities are the 
operation of bingo clubs and casinos in the UK with complementary online gaming 
and bookmaking services. For more information about The Rank Group, visit 
www.rank.com. 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 MSCUUUAPMUPBGGM 
 
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