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’

Citations:

[2011] UKFTT 325 (TC)

Links:

Bailii

Statutes:

Finance Act 1997 11

Cited by:

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 . .
At FTTTxAspinalls 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