Revenue and Customs (HMRC) v London Clubs Management Ltd: CA 9 Oct 2018

Important point of principle concerning gaming duty, namely the interpretation of section 11(10)(a) of the Finance Act 1997 (‘FA 1997’). The issue in the appeal is the pure point of law as to whether a player who places a bet in one of LCM’s casinos using either a free bet voucher, or a non-negotiable chip (referred to collectively, both in this judgment and by the UT, as ‘Non-Negs’), has staked ‘value, in money or money’s worth’ with the casino, within the meaning of section 11(10)(a) of the FA 1997.

Lady Justice Gloster
[2018] EWCA Civ 2210, [2019] LLR 1, [2019] STC 274, [2019] 1 WLR 1, [2018] EWCA Civ 2210
Bailii, Bailii
England and Wales

Taxes – Other

Updated: 13 January 2022; Ref: scu.646281