The Commissioners for HM Revenue and Customs v K E Entertainments Ltd: [2017] UKUT 0328 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Ericht on 14 August 2017.
Read the full decision in .
VAT 鈥� Taxable amount 鈥� Taxpayer charging fee for participation in bingo sessions 鈥� Tax payer recalculating liability to tax in accordance with business brief and Notice published by HMRC 鈥� Taxpayer giving effect to recalculation by issuing an internal credit note 鈥� Taxpayer making retrospective claim for over payment of tax 鈥� whether recalculation resulted in a 鈥榙ecrease in consideration for a supply which includes an amount of VAT鈥� within the meaning of Regulation 38 鈥� yes 鈥� Value Added Tax Regulations 1995, SI 1995/2518 regs. 24 and 38 鈥� Appeal refused.
Updates to this page
Published 14 August 2017