Bingo and a full house

The Carlton Clubs (TC01398) decision in 2011 established that a change in the taxable value attributable to a charge for bingo was not in respect of an error, but an actual change in the value of the consideration. This brought the adjustment in the VAT value out with the four-year cap, to the supplier’s advantage.

HMRC did not appeal that decision. It therefore is not binding. One might thus suppose that those in an identical position should be treated the same. But not so.