Source: All England Reporter
Publisher Citation: [2017] All ER (D) 86 (Aug)
Neutral Citation: [2017] UKUT 328 (TCC)
Court: UK Upper Tribunal (Tax and Chancery Chamber)

Lord Ericht (sitting as a Judge of the Upper Tribunal)

Representation Roderick Cordara QC and Mitchell Moss (instructed by Ernst & Young) for the taxpayer.
  Peter Mantle (instructed by the Solicitor to the Revenue and Customs Commissioners) for the Revenue.
Judgment Dates: 14 August 2017


Value added tax - Taxable amount - Bingo session fees

The Case

Value added tax Taxable amount. The recalculation of the value of the participation fees paid by the taxpayer bingo operator's customers on a session-by-session basis rather than game-by-game basis, as stated by the Revenue and Customs Commissioners to be the correct approach, resulted in a 'decrease in consideration for a supply, which included an amount of VAT', which had occurred after the end of the prescribed accounting period in which the original supply had taken place' within the meaning of reg 38 of the Value Added Tax Regulations 1995, . The Upper Tribunal (Tax and Chancery Chamber) so held in upholding the decision of the First-tier Tribunal (Tax Chamber) and thereby dismissing the Revenue's appeal.

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