Revenue and Customs Commissioners v London Clubs Management Ltd

Core Citations

CONSIDERS

• Finance Act 2003
• Finance Act 1997
• Finance Act 1997 - Articles : S-11

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• Betting and Gaming Duties Act 1981 - Articles : S-20
• Customs and Excise Management Act 1979 - Articles : S-137A
• Gaming Act 1845 - Articles : S-XVIII

REFERS TO

• C.H.T. Ltd v Ward
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• Aspinalls Club Ltd v Revenue and Customs Commissioners

AFFIRMS

• The Commissioners for HM Revenue and Customs (“HMRC”) v London Clubs Management Ltd

REPORTED OPINION OF in

• [08/12/2020] TLR 1
• [2020] 1 WLR 5144
• [2021] STC 58

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• [2021] 2 All ER 333

CONSIDERED in

• SkyCity Adelaide Pty Ltd v Treasurer of South Australia

This document cites

• C.H.T. Ltd v Ward
• Aspinalls Club Ltd v Revenue and Customs Commissioners
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• The Commissioners for HM Revenue and Customs (“HMRC”) v London Clubs Management Ltd