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.

Moses, Black, Gloster LJJ
[2013] EWCA Civ 1464, [2013] WLR(D) 441, [2014] 2 WLR 1574, [2014] STC 602
Bailii, WLRD
Finance Act 1997 11
England and Wales
Citing:
At FTTTxAspinalls 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’ . .
Appeal fromAspinalls 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 . .

Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 26 November 2021; Ref: scu.518032