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Indirect Tax Update for week ending 10 July 2015
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ITU 21/2015
1.
© 2015 Grant
Thornton UK LLP. All rights reserved. ITU Summary Like London buses, one has to wait for ages for a Supreme Court Judgment, then two come along at once. A couple of weeks ago we saw the Supreme Court strike down Pendragon's appeal. This week, the Supreme Court has decided to side with HMRC in its long- running dispute with Rank Plc in connection with the status of Rank's 'gaming' machines. The Court of Justice has also been busy issuing a couple of judgments which examine the EU principle of legal certainty. Finally, the Upper Tribunal has issued a judgment in connection with whether the transfer of a business to a VAT group was a Transfer of a Going Concern. (TOGC) where the company only traded within the VAT group. 14 July 2015 Supreme Court dismisses Rank's appeal The UK's Supreme Court has issued a second 'big' VAT judgment in two weeks. This time it was the turn of Rank Plc in the long-running case relating to gaming machines and whether VAT was due on income. Agreeing with the judgment of the Court of Appeal, in a unanimous judgment, the Supreme Court has ruled that the machines at the centre of the dispute were 'gaming' machines for VAT purposes in that the element of chance was provided by means of the machine itself. As such, the income from such machines was liable to VAT. Rank operated slot machines, but argued that they were not 'gaming' machines as the element of chance was provided by a random number generator (RNG) which was not physically located in the machine itself but was located elsewhere. HMRC contended that the Court of Appeal's conclusion – that the word 'machine' should be construed as meaning a configuration of separate, but connected, items that together enable the playing of a game of chance – should be preferred. In a unanimous judgment, the Supreme Court has agreed with the Court of Appeal (but for different reasons). In his short judgment, Lord Carnworth held that the 'element of chance' is not determined by the RNG (wherever it may be located), but by the actions of the person playing the machine. The RNG simply provides a random number, but it is the action of pressing the 'play' button (or pulling the lever on a traditional one-armed bandit), which signals the RNG to generate the particular random number which, in turn, determines whether the player has 'won' or 'lost'. As the button or lever is physically located on the machine being played, the Supreme Court is effectively saying that the element of chance is provided by the machine itself. Comment – this is the end of the line of this particular strand of litigation for Rank Plc. The Supreme Court's judgment is based on its own reasoning as the point about the location of the 'play' button or the lever was not argued by either of the parties to the appeal. Rank has further litigation pending on other aspects relating to gaming machines and whether they are the same as or equivalent to Fixed Odds Betting Terminals (FOBT's) from a fiscal neutrality standpoint. Other taxpayers with claims stood behind these appeals should continue to do so. Issue21/2015 A 'rank' decision for Rank Plc! Indirect Tax Update
2.
© 2015 Grant
Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 Court of Justice (CJEU) Legal certainty and legitimate expectation The EU principle of legal certainty dictates that EU legislation must be certain and its application foreseeable by those subject to it. That requirement of legal certainty must be observed all the more strictly in the case of rules liable to entail financial consequences, in order that those concerned may know precisely the extent of the obligations which the rules impose on them. In two recent cases, the CJEU has considered this principle. In Cabinet Medical Veterinar Dr. Tomoiagă Andrei (Case C-144/14), the taxpayer argued that the Romanian tax authority should not be entitled to tax supplies of veterinary services restrospectively where it had failed to register the practice for VAT. The CJEU ruled that the practice should have, and was obliged to register for VAT itself and could not rely on the principle to avoid a VAT liability. In Radu Florin Salomie & Nicolae Vasile Oltean (Case C-183/14), the Romania authority decided during a VAT audit that certain land transactions were liable to VAT. The taxpayers argued that the principle of legal certainty precluded the Member State from applying the rule since, at the time of the transactions in question, the 6th VAT Directive was not published in the Romanian language. However, the Court established that the Romanian tax code was sufficiently clear and precise and, as a result, the principle of legal certainty was not offended. Comment Like the common law in the UK, there are unwritten principles enshrined within EU law. Principles such as proportionality, legal certainty, legitimate expectation, fiscal neutrality and abuse of rights are common themes in the jurisprudence of the Court of Justice. Where such principles have been breached, national legislation can often be overturned in favour of EU law.Upper Tribunal Comment Whether or not a transfer constitutes a TOGC is a complex issue. There is a plethora of cases on the point but this is the first case where HMRC has argued that the transfer to a VAT group cannot be a TOGC. Fortunately, the Tribunal has seen sense and has ruled that the transfer of a totality of a business to a company within a VAT group can still qualify as a TOGC. Intelligent Managed Services Ltd The Upper Tribunal has issued an interesting judgment this week too. The above case relates to the transfer of the trade and assets of a business from one company to another. Ordinarily, provided that certain conditions are met, the transfer of a trade with assets is treated for VAT purposes as a Transfer of a Going Concern (TOGC). In such cases, the supply of the assets is, in effect, ignored. VAT law deems there to be no supply. One of the conditions for a TOGC is that the purchaser must use the transferred assets in 'the same kind of business'. In this case, the transferor used the assets in a banking processing service which it supplied to third party banks. The purchaser was a member of a UK VAT group and, whilst it carried on that business, it did so only within the VAT group. HMRC took the view that as the VAT group is a single taxable person, the correct test was whether the VAT group carried on the business of the transferor. According to HMRC, as the purchaser company only traded intra VAT group, it could not be said that the group was 'carrying on the same kind of business'. The Tribunal considers that view to be incorrect. In its judgment, there is nothing in the UK's VAT group rules to prevent the transfer of the trade and assets from being a TOGC. The taxpayer's appeal was allowed. Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556 Andrea Sofield London & South East andrea.sofield@uk.gt.com (0)20 7728 3311
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