In the third round of legal proceedings, the Court of Appeal has ruled against Hippodrome Casino Limited (HCL), rejecting the London casino’s attempt to deduct residual input tax, amounting to £447,000, related to free food and drink given to customers when they were gambling at the venue.

The Court of Appeal determined that the standard method applies when calculating the VAT, even if is ‘a bit rough and ready’.

This case has trundled through the courts, with an initial appeal at the First Tier Tribunal (FTT) in June 2022 won by HCL, then overturned at the Upper Tribunal in 2024. In the latest chapter, HCL went to the Court of Appeal.