Market leading insight for tax experts
View online issue

HMRC v London Clubs Management

In HMRC v London Clubs Management [2018] EWCA Civ 2210 (9 October 2018) the Court of Appeal found that non-cash inducements given to favoured customers by casinos had nil value for the purpose of gaming duty under FA 1997 s 11(10)(a).

London Clubs Management (LCM) runs casinos. It provides selected customers with means of placing bets free of charge: free bet vouchers; and non-negotiable chips (referred to collectively as ‘non-negs’). The issue was whether a player who places a bet in one of LCM's casinos using non-negs has staked ‘value in money or money's worth’ with the casino for the purpose FA 1997 s 11(10)(a). If the value staked by a player was nil non-negs would reduce the overall amount of gaming duty due by casinos.

The Court of Appeal observed that the purpose of s 11(10) is ‘clearly to charge duty on the profits of...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top