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
Release date: 16 July 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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