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Official guidance
VAT Betting and Gaming Guidance

VBANDG11000 · Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?

  • VBANDG11100 · Supply of the machine to the player
  • VBANDG11200 · Agreements involving breweries
  • VBANDG11300 · Supplies involving membership clubs (artificial separation of business activities)
  1. Machine Games: contents
  2. Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?: contents

VBANDG11000 | Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?: contents

From HM Revenue & Customs · VAT Betting and Gaming Guidance

Contents3 entries

  1. VBANDG11100Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?: supply of the machine to the player
  2. VBANDG11200Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?: agreements involving breweries
  3. VBANDG11300Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?: supplies involving membership clubs (artificial separation of business activities)
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