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This publication provides an evaluation of Government regulations which require those accessing higher stakes (over £50) on sub-Category B2 gaming machines to use account-based play or load cash over the counter.
First published during the 2015 to 2016 Cameron Conservative government
Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out if you qualify for Video Games Tax Relief for Corporation Tax and what you can claim.
People at risk of gambling-related harm will be better protected under government plans to update betting rules for the digital age.
First published during the 2022 to 2024 Sunak Conservative government
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
First published during the 2019 to 2022 Johnson Conservative government
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