Gaming and Games in UK Law
HM Revenue and Customs v The Rank Group
Like the Tribunal I would hold that the random generation of a number in a separate unit which serves various player terminals (which may themselves be running different games) is properly regarded as an external event and not one produced by the machine that the player is playing. Like the Tribunal I do not think it is possible to elaborate further.
Once it is held that there are games of chance played on “gaming machines” (the supply of which is subject to VAT) and there are games of chance played on machines that are not “gaming machines” (which are not subject to VAT), it is apparent that a breach of the principle of fiscal neutrality may have occurred. Applying the principles outlined above I would again hold that there was such a breach.
C.H.T. Ltd v Ward
People do not game in order to win chips. They are mere counters or symbols used for the convenience of all concerned in the gaming. If actual money were lent to the defendant in order to game and the game were played for cash, the defendant would pay her own losses in cash and the plaintiffs would be under no obligation to pay anything to the winners.
The Commissioners for HM Revenue and Customs (“HMRC”) v London Clubs Management Ltd
It is, in my judgment, counter-intuitive in such circumstances to characterise what is essentially an item of the casino's own expenditure as part of the banker's profits or as a stake having a value in money or money's worth. In no sense could the face value of a Non-Neg, or even the value to the player calculated by reference to the chances of winning, feature as a receipt in a casino's accounts or be said to contribute to its gross profits.
For that reason taken on its own, I would not regard a Non-Neg as being a stake which was required to be taken into account in the calculation of gross gaming yield as defined under section 11(8) or of banker's profits as referred to or defined under section 11(8)(b)) or section 11(10).
The Commissioners for HM Revenue and Customs v The Rank Group Plc
If this is right, it follows in my view, and for like reasons, that a purpose built system comprising a terminal with a separate, but connected, RNG is also properly characterised as a 'machine'. The terminal cannot be used for gaming purposes except by being linked to the RNG; and the RNG is designed to be linked to the terminal in order to enable the game to be played.
If right so far, I also do not understand why the multi-terminal systems should be treated any differently. The fact that there is only one RNG serving several terminals cannot make a material difference. In substance, the systems are exactly the same as in both previous configurations. By like reasoning, I cannot see why each terminal and the single RNG do not together constitute a machine within section 26.
Gaming Act 1845
... Anno Regni VICTORI, Britanniarum Regin,Octavo & Nono. An Act to amend the Law concerning Games and Wagers. (8 & 9 Vict.) C A P. CIX ... [8th August 1845] ... 'WHEREAS the Laws heretofore made in restraint of unlawful Gaming have been ... ...
- Gaming Licence Duty (Games) Order 1995
- The Gaming Duty (Additional Games) Order 2007
- Gaming Clubs (Bankers' Games) (Amendment) Regulations 2000
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Depressive symptoms associations with online and in person networks in an online gaming community: a pilot study
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Understanding the determinants of human computation game acceptance. The effects of aesthetic experience and output quality
Purpose: – Human computation games (HCGs) that blend gaming with utilitarian purposes are a potentially effective channel for content creation. The purpose of this paper is to investigate the drivi...... ... Management University, SingaporeAbstractPurpose –Human computation games (HCGs) that blend gaming with utilitarian purposes are apotentially ... ...
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