Gaming Law in UK Law

  • Chapter GIM1040
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......It is these objectives which distinguish insurance from gaming or wagering.’ . Case law relating to insurance has also established a general principle that the substance of the contract prevails over its form. ......
  • Chapter IHTM28130
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......So, gambling debts of any kind that were incurred before this date are not valid deductions. Northern Ireland. In Northern Ireland gaming and wagering contracts are void under Article 170 of the Betting, Gaming, Lotteries and Amusements (NI) Order 1985, so they are not legally ......
  • Chapter ECP1500
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... The Hydrocarbon Oil Duties Act 1979 (HODA). The Tobacco Products Duty Act 1979 (TPDA). The Betting & Gaming Duties Act 1981 (BGDA). The Finance Act 1993 (Lottery Duty). For details of the contraventions liable to excise civil penalties, see ECP3000. ......
  • Chapter IDG51700
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... Act 2005 to regulate most commercial gambling in Britain including arcade operators, bookmakers (on and off course), bingo clubs, casinos, gaming machine and gambling software operators, lottery operators and British-based remote gambling operators. It does not regulate the National Lottery or ......
  • Chapter EAIG1200
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... EAIG6000. . . Tobacco Products Duty Act 1979. 8. EAIG6000. . . Betting and Gaming Duties Act 1981. Schedule 4A. EAIG6000. . . Finance Act 1997. Schedule 5 para 14. ERODG. . . ......
  • Chapter CFM13130
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......He tried to escape liability by claiming that his debt to City Index Ltd was a non-enforceable gaming loss. However the Courts concluded that the spread bets were “contracts for differences”, either under their commercial meaning or by virtue of ......
  • Chapter IPT03720
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......It is these objectives which distinguish insurance from gaming or wagering. If you have doubts about whether a contract is a contract of insurance, you should test it against the guidelines in IPT03710, which are ......
  • Chapter BIM22010
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... smuggling alcohol for sale is a trade (Lindsay, Woodward & Hiscox v CIR [1932] 18TC43). operating illegal gaming machines is a trade (Mann v Nash [1932] 16TC523). In addition there are also a number of statements made in passing:. drug dealing is a trade (Lord ......
  • See all results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT