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’
[2011] UKFTT 325 (TC)
Bailii
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. . .

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Updated: 15 March 2021; Ref: scu.443017