References: [2016] UKUT 268 (TCC)
Links: Bailii
Ratio: UTTC BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed
Last Update: 01-Aug-16
Ref: 567361