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Commissioners for Her Majesty’s Revenue & Customs (Appellant) v London Clubs Management Ltd (Respondent)
Case summary
Case ID
UKSC/2018/0203
Parties
Appellant(s)
Commissioners for Her Majesty’s Revenue & Customs
Respondent(s)
London Clubs Management Ltd
Issue
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.
Date of issue
5 November 2018
Judgment appealed
Judgment details
Judgment date
27 November 2020
Neutral citation
[2020] UKSC 49
Judgment links
Judgment summary
27 November 2020
Appeal
Justices
Hearing dates
Start date
25 February 2020
End date
25 February 2020
Watch hearings
25 February 2020 - Morning session
25 February 2020 - Afternoon session
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Change log
Last updated 16 April 2024