Thomas Estates Limited (trading as Beacon Bingo) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0268 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 8 June 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 February 2017

• Category: Tax
• Release date: 8 June 2016

Read the full decision in Thomas Estates Limited (trading as Beacon Bingo) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0268 (TCC).

BINGO DUTY – whether charges levied by operator of bingo clubs were “bingo receipts” – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed

Published 22 February 2017