Upper Tribunal Tax and Chancery decision of Lord Tyre on 21 December 2015.
Read the full decision in Carlton Clubs Limited v The Commissioners for HM Revenue and Customs:  UKUT 0682 (TCC).
BINGO DUTY – bingo receipts – charge for hire of electronic handheld device –
whether payment for entitlement or opportunity to participate in a game of bingo -
Betting and Gaming Duties Act 1981, sections 17, 19 and 20C(5) – appeal allowed.
1 December 2016
Release date: 21 December 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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