Cosmo Leisure Ltd v Revenue and Customs: FTTTx 25 Feb 2011

FTTTx BINGO DUTY – whether an admission fee may be deducted from the takings before assessing the bingo duty – admission fees payable at the door for first and third sessions but included in bingo ticket price in second and fourth sessions – appellant assessed to andpound;247,363 additional bingo duty – tribunal asked to decide whether admission charge is deductable as a matter of principle- yes where identified as such and paid on entering the premises- appeal allowed in part – assessment to be re-assessed.

Citations:

[2011] UKFTT 143 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 September 2022; Ref: scu.442854