The Battle Club v Revenue and Customs: FTTTx 16 May 2013

FTTTx Amusement Machine Licence Duty – Machine described as ‘Touchscreen Lottery Terminal’ operated by a Private Members’ Club – Whether ‘Amusement Machine’ – Betting, Gaming and Duties Act 1981 s 25 and s 23 VATA 1994 – Yes – Appeal disallowed

[2013] UKFTT 302 (TC)
Bailii

Taxes – Other

Updated: 17 November 2021; Ref: scu.513434