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You usually need a licence from PPL PRS to play live or recorded music in public - includes playing background music at your business, and staging live music or theatre productions.
Find out if you should pay Gaming Duty, how to register and how to pay.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How Gaming Duty is charged, and who has to pay.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
A consultation on measures relating to the land-based gambling sector.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Provides guidance on planning for retail and other town centre uses.
How an obliged entity can make a report if there’s a material discrepancy between the information it holds about a person with significant control (PSC) or registrable beneficial owner of an overseas entity, and the informat…
The home of Companies House on GOV.UK. We incorporate and dissolve limited companies. We register company information and make it available to the public.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
This white paper sets out the government’s plan for reform of gambling regulation following the review of the Gambling Act 2005.
Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 16 July 2012.
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Berner on 2 June 2016.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
A consultation on proposals for the introduction of a maximum stake limit for online slots games in Great Britain.
This document contains the Terms of Reference and Call for Evidence for the Review of the Gambling Act (2005).
Employment Tribunal decision.
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