Carlton Clubs Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0682 (TCC)

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: [2015] 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.

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