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.
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