Bingo operator the Rank Group has won a second case against HM Revenue & Customs over the tax treatment of betting and gaming, winning it the right to claim back £25.9m from the taxman. The victory follows on the heels of successful decisions last year and earlier this year at the Tax Tribunal and High Court respectively. The complex case challenged the fiscal treatment of certain supplies of gambling. The tribunal allowed Rank's appeal on the basis that there had been a breach of the EC principle of fiscal neutrality, which prevents a government treating similar goods or services differently for VAT purposes. Tony McClenaghan, senior indirect tax partner at Deloitte, which advised Rank, said: 'This is a very welcome decision following on from earlier victories. We have always been confident that there was a breach of fiscal neutrality in the differential treatment of relevant gaming machines and we would welcome the tribunal's confirmation of this fact.' He advised taxpayers affected by the decision to consider making claims for overpaid tax. Deloitte put the total overpaid VAT due to the leisure industry at over £500m. HMRC, however, suggests businesses may prefer to wait until the final outcome of the litigation: the Court of Appeal will hear HMRC's appeal in April next year. Protective claims can be lodged.