Customs and excise – Excise duty. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by Carlton Clubs Ltd (CCL) against a decision of the First-tier Tribunal (Tax Chamber) that charges imposed by CCL on customers for the hire of electronic hand-held devices used to play bingo electronically were subject to bingo duty. The tribunal decided that the FTT had erred in law in its approach to that decision.