The Resource HMRC v London Clubs Management Ltd : gamblers gamble with money, not chips

HMRC v London Clubs Management Ltd : gamblers gamble with money, not chips

Label
HMRC v London Clubs Management Ltd : gamblers gamble with money, not chips
Title
HMRC v London Clubs Management Ltd : gamblers gamble with money, not chips
Creator
Subject
Language
eng
Summary
This article comments on Revenue and Customs Commissioners v London Clubs Management Ltd (SC) on whether, for the purpose of calculating gaming duty, non-negotiable gaming chips and vouchers distributed by casinos to promote gambling were "stakes staked" and had "value in money or money's worth" within the Finance Act 1997 s.11(10)(a), or had a "value" as prizes for the purposes of s.11(10)(b). It considers issues of interpretation and the impact on the sector
Citation source
In: British tax review. - London. - (2021), no. 2 ; p. 169-178
http://library.link/vocab/creatorName
Kanishchev, A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • gambling tax
  • value
  • voucher
Label
HMRC v London Clubs Management Ltd : gamblers gamble with money, not chips
Instantiates
Publication
Label
HMRC v London Clubs Management Ltd : gamblers gamble with money, not chips
Publication

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