Carlton Clubs Ltd v Revenue and Customs: UTTC 21 Dec 2015

BINGO DUTY – bingo receipts – charge for hire of electronic handheld device – whether payment for entitlement or opportunity to participate in a game of bingo – Betting and Gaming Duties Act 1981, sections 17, 19 and 20C(5) – appeal allowed.

Citations:

[2015] UKUT 682 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 05 April 2022; Ref: scu.558962