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Case details

Commissioners for Her Majesty’s Revenue & Customs (Appellant) v London Clubs Management Ltd (Respondent)

Case ID: UKSC 2018/0203

Case summary


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.

Judgment appealed

2018] EWCA Civ 2210



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

Watch hearing
25 Feb 2020 Morning session Afternoon session

Judgment details

Judgment date

27 November 2020

Neutral citation

[2020] UKSC 49

Watch Judgment summary
27 Nov 2020 Judgment summary