Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 16 July 2012.
Read the full decision in Aspinalls Club Ltd v The Commissioners for HM Revenue and Customs.
Gaming duty – section 11 Finance Act 1997 – “banker’s profits” –
whether commissions and rebates to be taken into account in calculating
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.