TC09643 - [2025] UKFTT 01117 (TC)

Case Number: TC09643

Taylor House, London

Appeal reference: TC/2023/00851

REMOTE GAMING DUTY - whether taxpayer assessable to duty on spin of promotional game or subsequent spins of other games won following the promotional game, or on neither – application of section 159A Finance Act 2014 – duty due on subsequent free spins – appeal dismissed

Judgment date: 16 September 2025

Before

TRIBUNAL JUDGE AMANDA BROWN KC

PROF DR PHEBE MANN

Between

JUMPMAN GAMING LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Kevin de Haan KC of counsel, instructed by Ampla Consulting Ltd.

For the Respondents: Mr Matthew Donmall of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION