Aspinalls Club Ltd v The Commissioners for HM Revenue and Customs: [2012] UKUT 242(TCC)

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 “banker’s profits”.

Published 1 December 2016