Carlton Clubs Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0682 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 21 December 2015.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
21 December 2015

Read the full decision in Carlton Clubs Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0682 (TCC).

BINGO DUTY – bingo receipts – charge for hire of electronic handheld device – whether payment for entitlement or opportunity to participate in a game of bingo - Betting and Gaming Duties Act 1981, sections 17, 19 and 20C(5) – appeal allowed.

Updates to this page

Published 1 December 2016