References: [2012] UKUT 242 (TCC)
Links: Bailii
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
Statutes: Finance Act 1997 11
This case cites:
- Appeal from – Aspinalls Club Ltd -v- Revenue & Customs FTTTx (Bailii, [2011] UKFTT 325 (TC))
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’ . .
This case is cited by:
- Appeal from – Aspinalls Club Ltd -v- Revenue & Customs CA (Bailii, [2013] EWCA Civ 1464, [2013] WLR(D) 441, [2014] 2 WLR 1574, [2014] STC 602, WLRD)
The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act. . .
