{"id":2391,"date":"2025-06-22T18:35:43","date_gmt":"2025-06-22T18:35:43","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2391"},"modified":"2025-06-22T18:35:44","modified_gmt":"2025-06-22T18:35:44","slug":"thats-the-gamble-by-liam-mckay","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/thats-the-gamble-by-liam-mckay\/","title":{"rendered":"That\u2019s the gamble! by Liam McKay"},"content":{"rendered":"\n<p><em>A recent tax tribunal upheld a taxpayer<\/em>\u2019<em>s appeal in respect of remote gaming duty.<\/em><\/p>\n\n\n\n<p><em>Liam McKay explains why<\/em>.<\/p>\n\n\n\n<p>In L &amp; L Europe Ltd v HMRC [2024] UKFTT 00144 (TC), the First-tier Tribunal (FTT) allowed the taxpayer\u2019s appeal against HMRC\u2019s assessment of underdeclared Remote Gaming Duty (RGD), finding that cashback payments constituted prizes won, for the purposes of section 157, Finance Act 2014 (FA 2014).<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/Thats-the-gamble-by-Liam-McKay-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of That\u2019s the gamble! by Liam McKay.\"><\/object><a id=\"wp-block-file--media-fa2ed182-e25d-408b-afcb-2dcf8059afe0\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/Thats-the-gamble-by-Liam-McKay-.pdf\">That\u2019s the gamble! by Liam McKay<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/Thats-the-gamble-by-Liam-McKay-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fa2ed182-e25d-408b-afcb-2dcf8059afe0\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A recent tax tribunal upheld a taxpayer\u2019s appeal in respect of remote gaming duty. Liam McKay explains why. In L &amp; L Europe Ltd v HMRC [2024] UKFTT 00144 (TC), the First-tier Tribunal (FTT) allowed the taxpayer\u2019s appeal against HMRC\u2019s assessment of underdeclared Remote Gaming Duty (RGD), finding that cashback payments constituted prizes won, for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[70],"tags":[],"class_list":{"0":"post-2391","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-june-july-2024"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2391"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2391\/revisions"}],"predecessor-version":[{"id":2393,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2391\/revisions\/2393"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}