The taxpayer offered telephone gambling services through a local agent who did not accept money or set any odds.
Held: The services of the agents were administrative only, and not gambling services. There could be no principle to say that a supplier to an exempt business attracted the same exemption. The agent’s services were taxable.
Judges:
Lord Justice Auld Lady Justice Arden Lord Justice Jacob
Citations:
[2004] EWCA Civ 245, Gazette 01-Apr-2004
Links:
Statutes:
Jurisdiction:
England and Wales
Citing:
Appeal from – United Utilities Plc v Commissioners of Customs and Excise ChD 2002
Agents supplied facilities used for a telephone betting company. The services did not include the taking of any money or the settling of odds or otherwise.
Held: The services were not exempt. . .
Cited by:
Appealed to – United Utilities Plc v Commissioners of Customs and Excise ChD 2002
Agents supplied facilities used for a telephone betting company. The services did not include the taking of any money or the settling of odds or otherwise.
Held: The services were not exempt. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 03 July 2022; Ref: scu.194328