The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28

Customers of the taxpayer, which operated bingo clubs, paid a fee entitling the customer to take part in a number of games of bingo, forming a...

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A UK bingo club operator was subject to VAT, not on its gross sales proceeds for access to its sessions of games, but only on the net sum retained...

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A UK bingo club operator was subject to VAT, not on its gross sales proceeds for access to its sessions of games, but only on the net sum retained...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

After finding, contrary to one of the taxpayer’s submissions, that there was only one method for determining the quantum of consideration that...

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