Aspinalls Club Ltd v Revenue and Customs Comrs 2013 EWCA Civ 1464; [2013] WLR (D) 441
“For the purposes of section 11 of the Finance Act 1997, when calculating the ‘gross gaming yield’ from gaming taking place on a gaming club’s premises, commissions and rebates paid and allowed by the gambling club to its customers under incentive schemes there were not to be taken into account as reducing the amount of ‘banker’s profits’ from dutiable gaming.”
WLR Daily, 15th November 2013
Source: www.iclr.co.uk
