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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v K E Entertainments Ltd (VAT : Taxable amount) [2017] UKUT 328 (TCC) (14 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/328.html
Cite as: [2017] STI 1855, [2017] BVC 528, [2017] UKUT 328 (TCC), [2017] STC 1895
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Revenue and Customs v K E Entertainments Ltd (VAT ) [2017] UKUT 328 (TCC) (14 August 2017)
VAT - Taxable amount - Taxpayer charging fee for participation in bingo sessions - Tax payer recalculating liability to tax in accordance with business brief and Notice published by HMRC - Taxpayer giving effect to recalculation by issuing an internal credit note - Taxpayer making retrospective claim for over payment of tax - whether recalculation resulted in a 'decrease in consideration for a supply which includes an amount of VAT' within the meaning of Regulation 38 - yes - Value Added Tax Regulations 1995, SI 1995/2518 regs. 24 and 38 - Appeal refused.
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