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
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Upper Tribunal Tax and Chancery decision of JUDGE VINESH MANDALIA and JUDGE RUPERT JONES on 29 January 2024
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
The CMA is investigating whether online gambling companies are treating their customers fairly.
Following a CMA investigation, gambling firms must now stop unfair online promotions that trap players’ money.
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.
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).