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Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs: UTTC 8 Jun 2016

UTTC BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed

[2016] UKUT 268 (TCC), [2016] STC 1938
Bailii
England and Wales

Taxes – Other

Updated: 01 November 2021; Ref: scu.567361

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