Revenue and Customs Commissioners v London Clubs Management Ltd

Gaming – Casino. Non-negotiable chips and free bet vouchers provided to selected customers by the respondent gaming company had no value in money or money's worth for the purposes of s 11(10)(a) of the Finance Act 1997. Accordingly, the Court of Appeal, Civil Division, dismissed the appellant Revenue and Customs Commissioners appeal relating to gaming duty payable by the respondent in respect of non-negotiable chips and free bet vouchers.

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