Thomas Estates Limited (trading as Beacon Bingo) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0268 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 8 June 2016.
Read the full decision in .
BINGO DUTY – whether charges levied by operator of bingo clubs were “bingo receipts” – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed
Published 22 February 2017