The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances in the appearance of the sides of playing cards, and the manipulation of … Continue reading Ivey v Genting Casinos (UK) Ltd (T/A Crockfords): SC 25 Oct 2017
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] STC 1438 considered – Whether FOBTs exempt comparators – Whether on facts due diligence defence established to breach of fiscal neutrality Exemption- … Continue reading The Rank Group Plc v Revenue and Customs: FTTTx 11 Dec 2009
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal neutrality infringed in law or in practice – Whether defence of due diligence by UK possible – Linneweber [2008] STC 1069 … Continue reading Rank Group Ltd v Revenue and Customs: VDT 19 Aug 2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company making supplies to same players under both section 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as … Continue reading The Rank Group Plc v Revenue and Customs: VDT 27 May 2008
Claims were made as to an alleged fraud by some of the respondents. Judges: Treacy J Citations: [2005] EWHC 2662 (QB), [2006] 1 All ER (Comm) 247, [2005] All ER (D) 364, [2006] 1 Lloyds Rep 484 Links: Bailii Jurisdiction: England and Wales Citing: Cited – Barclays Bank Ltd v Quistclose Investments Ltd; etc HL … Continue reading AbouRahmah and Another v Abacha and others: QBD 28 Nov 2005
An application for a bingo hall license can be heard before the hall itself is built. The application is submitted with plans for the building, and if the building does not conform, the license will be invalid. Judges: Justice Sedley Citations: Times 05-Apr-1996 Statutes: Gaming Act 1968 Sch 2 Licensing Updated: 09 April 2022; Ref: … Continue reading Regina v Gaming Licensing Committee Ex Parte Gala Leisure Ltd: QBD 5 Apr 1996
(Jamaica) A cheque was drawn which was used as part a complex financial arrangement intended to purchase foreign currency to work around Jamaica’s foreign exchange control regulations. It was asserted that by presenting the cheque used in the . .
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
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