VAT - High Court ruling (Rank)

Date : 06/08/2009 @ 5:00AM
Source : UK Regulatory (RNS and others)
Stock : Rank (RNK)
Quote : 76.35  -2.55 (-3.23%) @ 11:35AM
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VAT - High Court ruling (Rank)

 
TIDMRNK 
 
RNS Number : 5123T 
Rank Group PLC 
08 June 2009 
 
? 
8th June 2008 
 
 
High Court upholds Rank Group VAT claims 
 
 
The Rank Group Plc ('Rank' or 'the Group') welcomes today's announcement from 
the High Court that it has upheld the Group's claims for VAT overpaid on games 
of interval bingo and gaming machines. 
 
 
This announcement supports last year's rulings by the VAT & Duties Tribunal 
('the Tribunal') that the inconsistent application of VAT to interval bingo and 
gaming machines contravened the European Union's principle of fiscal neutrality. 
 
 
As a consequence of last year's Tribunal ruling, Rank received GBP59.1m from Her 
Majesty's Revenue & Customs ('HMRC') in respect of VAT paid on interval bingo 
between 2003 and 2008. Rank is entitled to interest on this claim. 
 
 
Rank's claim for GBP26.0m of VAT paid on gaming machines between 2002 and 2005, 
has also been upheld by both the Tribunal and the High Court. The Tribunal is 
scheduled to reconvene during October 2009 to rule on a number of outstanding 
considerations, including whether its ruling should apply to the claim period in 
its entirety. 
 
 
HMRC has until 29 June 2009 to submit an appeal against the High Court's 
rulings. 
 
 
ends 
 
 
Further information 
 
 
The Rank Group Plc 
Dan Waugh, director of investor relations:       01628 504 053 
 
 
Deloitte LLP (tax advisers) 
Jamie Harley                                     020 7303 5037 
Celine Gordine-Wright  020 7007 6384 
 
 
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, head-quartered 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 on-line 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 
 
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