The Weekly Law Reports
[2019] 1 WLR 1
Court of Appeal
*London Clubs Management Ltd
v
Revenue and Customs Commissioners
[2018] EWCA Civ 2210
2018 March 20;
Oct 9
Flaux, Leggatt LJJ, Dame Elizabeth Gloster
Revenue— Customs and excise— Gaming duty— Player placing bet using free voucher or non-negotiable chip given to him by casino— Whether staking “value, in money or money’s worth” with casino— Whether liability for gaming duty arising—
Betting and Gaming Duties Act 1981 (c 63), s 20
—
Finance Act 1997 (c 16), s 11(10)(a)(b)
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