UK Supreme Court upholds HMRC’s position in gaming machine VAT case – OUT-LAW.com
‘The element of chance in a computerised slot machine connected to a separate random number generator (RNG) was still “provided by means of the machine” for the purposes of VAT legislation, meaning that the takings from that machine were subject to VAT, the UK’s highest court has confirmed.’
OUT-LAW.com, 10th July 2015
Source: www.out-law.com