Aspinalls Club Ltd v HM Revenue and Customs: UTTC 16 Jul 2012

UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits

Citations:

[2012] UKUT 242 (TCC)

Links:

Bailii

Statutes:

Finance Act 1997 11

Jurisdiction:

England and Wales

Citing:

Appeal from – Aspinalls Club Ltd v Revenue and Customs FTTTx 17-May-2011
FTTTx Gaming duty — section 11 Finance Act 1997 — ‘banker’s profits’ — whether commissions and rebates to be taken into account in calculating ‘banker’s profits’ . .

Cited by:

Appeal from – Aspinalls Club Ltd v Revenue and Customs CA 15-Nov-2013
The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 12 November 2022; Ref: scu.466676