Legislation

Gambling Act 2005

2 decisions citing this instrument.

Provisions cited

Gambling Act 2005section 17 of the Gambling Act 2005section 353 of the Gambling Act 2005section 6 of the Gambling Act 2005

Decisions

Dransfield Novelty Company Limited & Others v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)26 May 2011Added 6 Aug 2026

Dransfield Novelty Company Limited supplied electronic lottery terminals to small non-profit members' clubs, societies and miners' welfare institutes. Each machine held virtual stacks of lottery tickets pre-ordered at random…

Aspinalls Club Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)17 May 2011[2011] UKFTT 325 (TC)Added 6 Aug 2026

Aspinalls Club Limited holds gaming licences to operate casinos in the United Kingdom. Since September 2007, following the removal of restrictions by the Gambling Act 2005, it has run Premium Player Programmes designed to…

tax-appeals gaming duty banker's profits tax-law statutory construction