The court was asked whether business customers of betting exchanges may be required to pay a horse race betting levy. If they are bookmakers within the meaning of the Betting, Gaming and Lotteries Act 1963, then the Horserace Betting Levy Board, the respondent, is entitled to impose a levy on them. Customers of a betting exchange will fall within the statutory definition of a bookmaker if they carry on the business of ‘receiving or negotiating bets’.
Judges:
Maurice Kay, Moses, Davis LJJ
Citations:
[2013] EWCA Civ 487, [2013] 3 All ER 297, [2013] 1 WLR 3656, [2013] WLR(D) 174
Links:
Statutes:
Betting, Gaming and Lotteries Act 1963
Jurisdiction:
England and Wales
Licensing, Taxes – Other
Updated: 09 December 2022; Ref: scu.495182
