Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Berner on 2 June 2016.
Read the full decision in London Clubs Management Limited v The Commissioners for HM Revenue and Customs:  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
22 February 2017
Release date: 2 June 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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