United Utilities Plc v Commissioners of Customs and Excise: CA 8 Mar 2004

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:

Bailii

Statutes:

Council Directive 77/388/EEC

Jurisdiction:

England and Wales

Citing:

Appeal fromUnited 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 toUnited 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