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Decision Number: TC 09079
Appellant: L & L EUROPE LIMITED
Respondent: His Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Mrs Amanda BROWN
Date Of Decision: 13/02/2024
Main Category: PROCEDURE
Main Subcategory: Other
Notes: REMOTE GAMING DUTY – whether “cashback” payments meet the terms of section 160 Finance Act 2014 and are thereby “prizes” – yes – whether such payments are deductible for the purposes of the profits’ calculation in section 157 Finance Act 2014 – yes – appeal allowed
Decision(s) to Download: TC 09079.pdf TC 09079.pdf