Market leading insight for tax experts
View online issue

GAMBLING


Prize draws and VAT: a lottery? premium
Card image Peter Williams
Card image Jonathan Peacock KC
HMRC say paid entry prize draws are standard rated, but the VAT exemption may not follow Gambling Act classification. Jonathan Peacock KC (11 New Square) and Peter Williams (RSM UK) explain.
2 September 2026
Budget 2025: Gambling duty reform: higher rates where higher risk of harm premium
Card image Ceri Stoner
The taxation of the much-maligned gambling sector has been subject to increasing scrutiny by the Treasury in recent years, culminating in a Treasury consultation in April 2025 and a pre-budget review by the Treasury Committee in November. It is...
27 November 2025
Other cases that caught our eye: 27 March 2026 premium
Whether source of cash was gambling: Anybody who has been involved in tax investigations will have come across situations where the taxpayer explains that cash deposits which exceed his/her declared business receipts have come from gambling winnings....
25 March 2026
HMRC guidance on cryptoassets for individuals starpremium
Card image Robert Langston
Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.
 
17 January 2019
Adviser Q&A: Proposed changes to the taxation of remote gambling
Card image Nick Nocton

Nick Nocton considers the proposed changes to the taxation of remote gambling

5 September 2013
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Scheckter v HMRC
16 September 2026
Luxurico Ltd v HMRC
16 September 2026
C Sagar v HMRC
16 September 2026
IN BRIEFRSS Read all
TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
17 September 2026
Copyright © 2026 LexisNexis
Top