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’
Citations:
[2011] UKFTT 325 (TC)
Links:
Statutes:
Cited by:
Appeal from – 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 . .
At FTTTx – 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: 17 September 2022; Ref: scu.443017