April 26, 2026
Revenue and Customs v London Clubs Management Ltd [2020] UKSC 49
London Clubs Management provided free non-negotiable chips and vouchers to gamblers as promotions. The Supreme Court held these 'Non-Negs' were not 'stakes staked' with any value in money or money's worth for gaming duty purposes, dismissing HMRC's appeal. Facts London Clubs Management Ltd (LCM) operates casinos offering games such as...



