VAT Updates: November 2011

Briefing you on all the latest VAT news, briefs and cases

Carlton Clubs decision raises issue of over-payment

Carlton Clubs plc (TC01398)

It appears that HMRC took issue with the taxpayer’s approach to a situation where the VAT had been over-declared. This arose because of a game in which part of the payment made by the participant went towards prizes. The part put towards prizes is not regarded as consideration for the right to play.

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