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L & L Europe Ltd v Revenue and Customs (REMOTE GAMING DUTY - whether "cashback" payments meet)   flag 

[2024] UKFTT 144
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th February, 2024

Legislation Cited

Legislation Name Provision
Defamation Act (NSW)
Finance Act 1997 s11

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BROADWAY GAMING Ltd v Revenue & Customs (REMOTE GAMING DUTY - freeplay - whether the award of freeplay is expenditure on prizes in terms of Finance Act 2014) [2022] UKFTT 120 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2022 BAILII flag 1
Fowler v HMRC [2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227 United Kingdom Supreme Court United Kingdom 20 May 2020 BAILII flag 34
R (oao Shropshire and Wrekin Fire Authority) b Secretary of State for the Home department and the Police and Crime Commissioners for Cambridgeshire and West Mercia [2019] EWHC 1967 (Admin) High Court of England and Wales United Kingdom - England and Wales 29 Jul 2019 BAILII flag 1
Lachaux v Independent Print Ltd [2019] UKSC 27; [2020] AC 612; [2019] 3 WLR 18 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 135
Aspinalls Club Ltd v HMRC [2013] EWCA Civ 1464 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Nov 2013 BAILII flag 6
Everest Ltd v Revenue & Customs [2010] UKFTT 621 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag 6
Kellogg Brown & Root Holdings (UK) Ltd v HMRC [2010] EWCA Civ 118 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2010 BAILII flag 5
Pinner v Everett [1969] 3 All ER 257; [1969] 1 WLR 1266 United Kingdom circa 1969 LexisNexis flag 75
McCollom v Wrightson [1967] 3 All ER 257 United Kingdom circa 1967 LexisNexis flag 1
Doyle v White City Stadium [1953] 1 KB 110 United Kingdom circa 1953 LexisNexis / Westlaw flag 1
Bretherton v United Kingdom Totalisator Co Ltd [1945] KB 555 United Kingdom circa 1945 LexisNexis / Westlaw flag 2

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