Fantasy Fund Football management game organised through a newspaper, with payments in of funds, and with cash prizes, was subject to taxation as pool betting. Citations: Times 09-Apr-1998, [1998] EWCA Civ 569 Statutes: Gaming Duties Act 1981 10 Jurisdiction: England and Wales Customs and Excise Updated: 14 November 2022; Ref: scu.84280
A document is a material object. A form presented as a screen via Teletext did not constitute an ‘advertisement or document’ under the Act, and its circulation within the UK without a licence was not an offence. The prohibition was against advertisements in the form of a document, so the broadcast of the form was … Continue reading Victor Chandler International v Commissioners of Customs and Excise and Another: ChD 17 Aug 1999
Excs Amusement Machine Licence Duty; Betting and Gaming Duties Act 1981 Schedule 4A paragraphs 2 and 4; calculation of duty; erroneous calculation; validity of assessments; whether made to best judgement. Citations: [2003] UKVAT-Excise E00427 Links: Bailii Statutes: Betting and Gaming Duties Act 1981 Customs and Excise Updated: 18 July 2022; Ref: scu.271511
Fantasy fund contributions are taxable as pool bettings. Citations: Times 09-Oct-1996, [1996] EWHC Admin 79 Statutes: Betting and Gaming Duties Act 1981 Jurisdiction: England and Wales Customs and Excise Updated: 11 July 2022; Ref: scu.79392
A teletext page can be a document for gaming licensing purposes. A bookmaker sought to advertise his services via a teletext page. His services were not licensed in this country, but the advertisements were. It was held that despite the insubstantial nature of a teletext broadcast, the page constituted, sufficiently for the Act, ‘an advertisement … Continue reading Victor Chandler International v Commissioners of Customs and Excise and another: CA 8 Mar 2000
‘Resorting to’ meant from time of entry to premises and whilst there. Citations: Times 23-Feb-1995 Statutes: Betting and Gaming Duties Act 1981 Licensing Updated: 09 April 2022; Ref: scu.86420
BINGO DUTY – bingo receipts – charge for hire of electronic handheld device – whether payment for entitlement or opportunity to participate in a game of bingo – Betting and Gaming Duties Act 1981, sections 17, 19 and 20C(5) – appeal allowed. Citations: [2015] UKUT 682 (TCC) Links: Bailii Jurisdiction: England and Wales Taxes – … Continue reading Carlton Clubs Ltd v Revenue and Customs: UTTC 21 Dec 2015
FTTTx Amusement Machine Licence Duty – Machine described as ‘Touchscreen Lottery Terminal’ operated by a Private Members’ Club – Whether ‘Amusement Machine’ – Betting, Gaming and Duties Act 1981 s 25 and s 23 VATA 1994 – Yes – Appeal disallowed [2013] UKFTT 302 (TC) Bailii Taxes – Other Updated: 17 November 2021; Ref: scu.513434
FTTTx BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated to be in respect of admission charges – s 19 of the Betting, Gaming and Duties Act 1981 [2013] UKFTT 662 (TC) Bailii Betting, Gaming and Duties Act 1981 19 England and Wales Taxes … Continue reading Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs: FTTTx 14 Nov 2013
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 [2016] UKUT 268 (TCC), [2016] STC 1938 Bailii … Continue reading Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs: UTTC 8 Jun 2016
FTTTX BINGO DUTY – electronic hand held devices – Bingo receipts – whether rental is for entitlement to participate – sections 19 and 20 Betting, Gaming and Duties Act 1981 – appeal dismissed. . .
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 … Continue reading Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs; UTTC 8 Jun 2016
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
No Judicial Review of Decisions of Private Body Despite the wide range of its powers, the disciplinary committee of the Jockey Club remains a domestic tribunal. Judicial review is not available to a member. The relationship is in contract between the club and its member. Sir Thomas Bingham MR said: ‘No serious racecourse management, owner, … Continue reading Regina v Disciplinary Committee of the Jockey Club, ex parte Aga Khan: CA 4 Dec 1992