London Clubs Management Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0259 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Berner on 2 June 2016.
Read the full decision in
.GAMING DUTY – non-negotiable chips and free bet vouchers provided free of charge to players and used for gaming – value for gaming duty purposes – whether face value or no value – s 11, Finance Act 1997