We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to spot contagious equine metritis, what to do if you suspect it and measures to prevent its spread.
Provides guidance on planning for retail and other town centre uses.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
This information sheet tells you about the changes to HMRC’s policy that affect existing cost share groups following recent judgments made by the European Court of Justice.
A quality report on UK Betting and Gaming Statistics which contains bi-annual statistics from the 7 different gambling regimes administered by HM Revenue and Customs.
Bi-annual statistics from the 7 different gambling regimes administered by HM Revenue and Customs.
Upper Tribunal Tax and Chancery decision of Judge Brice, Member Chapman and Member Parsloe on 16 May 2006.
Upper Tribunal Tax and Chancery decision of Judge Brice and Member Burbidge and Member Douch on 24 December 2009.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
Upper Tribunal Tax and Chancery decision of Judge Bishopp, Members Douch and Member O'Neill on 17 August 2006.
This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.
Employment Tribunal decision.
Upper Tribunal Tax and Chancery decision of Mrs Justice Andrews and Judge Poole on 4 March 2020.
This document is a consultation which seeks views on proposals for changes to Gambling Commission fees.
This white paper sets out the government’s plan for reform of gambling regulation following the review of the Gambling Act 2005.
Find out about Lottery Duty, how the duty is charged and who has to pay.
Upper Tribunal Tax and Chancery decision of Mr Justice Norris on 16 September 2014.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).