CARLTON CLUBS DECISION RAISES ISSUE OF OVER-PAYMENT

摘要

The case of Carlton Clubs pic (TC01398) is of technical interest as it dealt with methods of adjusting for apparent overpayments of VAT, and how that interfaced with the cap. It appears that HMRC took issue with the taxpayer's approach to a situation where the VAT had been over-declared. This arose because of a game in which part of the payment made by the participant went towards prizes. The part put towards prizes is not regarded as consideration for the right to play.