15 March 2024

BetIndex Ltd (in liquidation) v HMRC

BetIndex Ltd was the company that operated the online betting platform ‘Football Index’ until 2021. The First-tier Tribunal has ruled that for the purposes of General Betting Duty it is within HMRC’s power to agree a non-standard accounting period retrospectively under section 165(3) Finance Act 2014. Ben Elliott acted as sole counsel for the taxpayer in this case.

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