United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Carlton Clubs Ltd v Revenue And Customs [2015] UKUT 682 (TCC) (21 December 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/682.html
Cite as: [2015] UKUT 682 (TCC)

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Carlton Clubs Ltd v Revenue And Customs [2015] UKUT 682 (TCC) (21 December 2015)

BINGO DUTY – bingo receipts – charge for hire of electronic handheld device – 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) – appeal allowed.

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