04 April 2022

Broadway Gaming Ltd v HMRC; (FTT)

The First-Tier Tribunal has released its decision in the case of Broadway Gaming Limited v HMRC.

This is a remote gaming duty case that deals with “Freeplays” which are bonus credits which are unlocked to cash only if and when wagering requirements are met. The FTT rejected the company’s claim that the award of “Freeplays” had led to its suffering substantial deductible losses for RGD.

Elizabeth Wilson QC, instructed by HM Revenue and Customs, for the Respondents.

To view the judgment, click here.