Case details

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

Case ID: UKSC 2018/0203

Case summary

Issue(s)

The correct approach as to determining the value of non-negotiable chips for the purpose of calculating gaming duty.

Facts

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

Parties

Appellant(s)

Commissioners for Her Majesty’s Revenue & Customs

Respondent(s)

London Clubs Management Ltd

Appeal

Justices

Lord Carnwath, Lady Black, Lady Arden, Lord Kitchin, Lord Sales

Hearing start date

25 Feb 2020

Hearing finish date

25 Feb 2020