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.

Judges:

Ferris J

Citations:

[2003] STC 223, [2002] EWHC 2811 (Ch)

Jurisdiction:

England and Wales

Citing:

Appealed toUnited 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 . .

Cited by:

Appeal fromUnited 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 . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 09 December 2022; Ref: scu.200441