27 November 2014

FTT Decision: London Clubs v HMRC

GAMING DUTY – section 11 Finance Act 1997- value for gaming duty purposes of Non-Negotiable Chips and Free Bet Vouchers provided free to players and used for gaming – whether value nil or face value – face value – appeal dismissed

Andrew Hitchmough QC & Barbara Belgrano, instructed by BDO LLP, acted for the Appellants.

Elizabeth Wilson acted for HMRC.

Click here for the full decision.