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Thomas Estates v HMRC

In Thomas Estates v HMRC [2016] UKUT 268 (8 June 2016) the UT upheld the decision of the FTT to impose bingo duty on the entirety of charges imposed by a club.

The issue was whether payments made by bingo players were bingo receipts subject to gaming duty (under the Betting and Gaming Duties Act 1981 s 19) or whether parts of those payment were outside the scope of the duty as admission charges.

The UT noted that no payment was necessary when entering the club; the only obligation to pay arose out of the purchase of bingo tickets. The UT also accepted that members who played main session bingo had already gained admission by swiping cards and that a not ‘insignificant’ number of members entered but did not play bingo.

The UT held that that no payment was taken from any member for the right to be...

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