Carlton Clubs Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0682 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 21 December 2015.
Read the full decision in .
BINGO DUTY 鈥� bingo receipts 鈥� charge for hire of electronic handheld device 鈥� whether payment for entitlement or opportunity to participate in a game of bingo - Betting and Gaming Duties Act 1981, sections 17, 19 and 20C(5) 鈥� appeal allowed.
Updates to this page
Published 1 December 2016