Commissioners for Her Majesty’s Revenue & Customs (Appellant) v London Clubs Management Ltd (Respondent)
Case ID: UKSC 2018/0203
The correct approach as to determining the value of non-negotiable chips for the purpose of calculating gaming duty.
This case concerns non-negotiable chips and promotional vouchers ("Non-Negs") which are worth their face value when played in a casino game. The issue in the appeal is whether a player who places a bet in one of London Club Management Ltd’s casinos using Non-Negs, has staked "value, in money or money’s worth" with the casino, within the meaning of section 11(10)(a) of the Finance Act 1997.
This issue is relevant to London Club Management Ltd’s liability to gaming duty in respect of Non-Negs that are lost to (or otherwise retained by) London Club Management Ltd as banker.
Commissioners for Her Majesty’s Revenue & Customs
London Clubs Management Ltd
Lord Carnwath, Lady Black, Lady Arden, Lord Kitchin, Lord Sales
Hearing start date
25 Feb 2020
Hearing finish date
25 Feb 2020
|25 Feb 2020||Morning session||Afternoon session|
27 November 2020
 UKSC 49
- Judgment (PDF)
Please note: A revised version of this judgment was uploaded on 8 March 2021 to reflect a an error in the date in paragraph 5 and some minor typographical corrections in paragraphs 54, 58 and 80.
Para 54 line 8 - Similarly, when a gambler uses a Non-Neg to a place a bet he is playing a
Paras 58 and 80 – the word value was inserted between face and amount.
- Press summary (PDF)
- Press summary (HTML version)
- Judgment on BAILII (HTML version)
|Watch Judgment summary|
|27 Nov 2020||Judgment summary|