A leading European gaming business, Rank Group, has won an appeal against HM Revenue & Customs that will allow it the right to reclaim £62m in overpaid VAT. The case involves the overpayment of VAT on games of interval bingo and other gaming machines. The High Court had ruled that there was no objective justification for the differential in tax treatment by HMRC, which breached the European Community principle of fiscal neutrality. Tony McClenaghan, senior indirect tax partner at Deloitte, commented that the decision emphasises the principles of fiscal neutrality under Community law. He said: 'It remains to be seen whether HMRC will appeal the decision, however, the decision of both the VAT Tribunal and the High Court are clear and unequivocal and we would expect the Court of Appeal to share this view.' McClenaghan added: 'Other organisations in the leisure industry should consider their own grounds to submit claims for overpaid VAT and interest to HMRC following the guidance laid down by the High Court in this ruling.' HMRC will have until 29 June to appeal the decision to the Court of Appeal.