Machines VAT litigation is never Done ………

Posted 27th July 2018 / No comments

Bookmakers again find themselves in the media spotlight. Betfred has successfully appealed to the First Tier Tax Tribunal that it wrongly accounted for VAT on income generated from Fixed Odds Betting Terminals (FOBTs) between 2005 and 2013. Media sources suggest that this could be worth £100m in VAT refunds to Betfred whilst the wider industry

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When the chips are down ……

Posted 16th March 2016 / No comments

When the chips are down ………   Government today announced it is to reform the treatment of freeplays for UK Remote Gaming Duty (“RGD”) purposes. Effective 1 August 2017, the tax base for RGD will be widened to include the full value of free or discounted plays provided to customers who are UK resident. It

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Brexit: How much will it hurt?

Posted 20th February 2016 / No comments

The article below was co-authored with Regulus Partners and appeared in their weekly publication The Winning Post on 19 February 2016. A link to the full publication can be found below: Regulus Partners: The Winning Post As the likelihood of an imminent UK referendum on EU membership increases, Gambling sector operators should be giving greater

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UK – Potential VAT charge on advertising

Posted 7th August 2015 / No comments

UK VAT charge could significantly increase advertising costs UK government announced in Summer Budget 2015 that it is considering extending the VAT use and enjoyment rules to include advertising services. Such a move could impact advertising budgets for eGaming operators located outside the UK by as much as 20%. Gavin West, Director of Ampla comments

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UK Place of Consumption Tax Judicial Review

Posted 4th August 2015 / No comments

UK Place of Consumption Tax – Legal Challenge The High Court has today found that there should be a reference to the Court of Justice of the European Union (“CJEU”) on important issues concerning the legality of UK gambling taxes imposed on overseas operators. Gavin West, Director of Ampla considers what this means for UK

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EU Gaming Taxes

Posted 25th June 2015 / No comments

Europe – A Common Market? The rapid growth of the online gaming market has created a number of regulatory challenges. European Member States, over time, have risen to such challenges by reviewing local rules governing online gaming. The prime motive being to try to ensure that they operate a well regulated market with licensed operators

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EU Rules: Location, Location, Location

Posted 25th June 2015 / No comments

Location, location, location Background Prior to 1 September 2007 it was illegal for on-line gaming companies to establish their operations in the UK. As a result, during the early 2000’s many operators and service providers set up businesses in offshore jurisdictions such as Alderney. Due to the fact that Alderney has no gaming tax or

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EU VAT Rule Changes 2015

Posted 25th June 2015 / No comments

Europe – A Single Market? The introduction of new VAT rules for companies within the EU is one of the most significant taxation changes the industry has faced. Effective 1 January 2015, the rules will change the place of supply, and the country where VAT is paid, of B2C electronically supplied services which include eGaming.

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UK Gambling Tax Reform: Returns Due

Posted 6th May 2015 / No comments

Overseas  based  online  gambling  operators  will  be  aware  that  from  1  December  2014  General Betting Duty, Pool Betting Duty  and Remote Gaming Duty  in  the UK  are now  taxed on  a place of consumption basis. For the majority of newly registered eGaming operators with UK customers, the first reporting period for UK gambling duties will

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Germany – VAT treatment of eGaming services

Posted 6th May 2015 / No comments

A summary of the eGaming VAT issue arising in Germany following recent changes to the VAT place of supply rules. An outline of the potential arguments against VAT being applied to eGaming services in Germany, our suggested approach and estimate of costs.   Background With effect from 1 January 2015, the place of supply of

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