London Clubs Management Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0259 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Berner on 2 June 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 February 2017
Category:
Tax
Release date:
2 June 2016

Read the full decision in London Clubs Management Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0259 (TCC).

GAMING DUTY – non-negotiable chips and free bet vouchers provided free of charge to players and used for gaming – value for gaming duty purposes – whether face value or no value – s 11, Finance Act 1997

Published 22 February 2017