Broadway Gaming Limited v Revenue and Customs: FTTTx 4 Apr 2022

Remote Gaming Duty – Freeplay – Whether The Award of Freeplay Is Expenditure On Prizes In Terms of Finance Act 2014 – if so is it the nominal amount where there are restrictions on withdrawing the monies – yes – is it expenditure when awarded or when it is capable of being withdrawn or when it is actually withdrawn – when withdrawn – which failing when capable of being withdrawn – appeal dismissed in part

Citations:

[2022] UKFTT 120 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 May 2022; Ref: scu.675687