Hakki – English Court of Appeal finds that poker winnings of a professional gambler were not from a trade or business

A U.K. poker gambler, who consistently earned around £500 a week by carefully picking tables and refraining from making bets until the situation seemed favourable, was found not to be engaged in a trade or business.  This might be more generous than the Canadian authorities, which may suggest that a gambler will become taxable on winnings when "a clear and consistent record of accomplishment in poker" is established: Alarie, see also Balanko, Leblanc, and 3 April 2014 T.I. 2013-0512371E5 F.

Neal Armstrong.  Summary of Hakki v. Secretary of State for Work and Pensions & Anor, [2014] BTC 22, [2014] EWCA Civ 530 under s. 3.