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
[2012] UKUT 242 (TCC)
Bailii
Finance Act 1997 11
England and Wales
Citing:
Appeal fromAspinalls 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 fromAspinalls 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. . .

These lists may be incomplete.
Updated: 27 April 2021; Ref: scu.466676