London Clubs Management Limited v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Henderson,Judge Berner |
| Neutral Citation | [2016] UKUT 0259 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,2 June 2016 |
| Date | 02 June 2016 |
| Published date | 22 February 2017 |
[2016] UKUT 0259 (TCC)
Appeal number: UT/2015/0006
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
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
LONDON CLUBS MANAGEMENT LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Respondents
TRIBUNAL:
MR JUSTICE HENDERSON
JUDGE ROGER BERNER
Sitting in public at The Royal Courts of Justice, 7 Rolls Buildings, Fetter Lane
London EC4 on 26 April 2016
Andrew Hitchmough QC and Barbara Belgrano, instructed by BDO LLP, for
the Appellant
Elizabeth Wilson, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2016
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