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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Thomas Estates Ltd (t/a Beacon Bingo) v Revenue and Customs [2016] UKUT 268 (TCC) (8 June 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/268.html
Cite as: [2016] UKUT 268 (TCC), [2016] STC 1938

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Thomas Estates Ltd (t/a Beacon Bingo) v Revenue and Customs [2016] UKUT 268 (TCC) (8 June 2016)


BINGO DUTY – whether charges levied by operator of bingo clubs were “bingo receipts” – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/268.html