TC09643 - [2025] UKFTT 01117 (TC)

The parties dispute whether participation by a Customer in an MR Spin is “in reliance on an offer which waives all of the gaming payment … which would have been require to be paid without the offer” thereby meeting the terms of section 159(4) (Waiver Part).

If it does, HMRC accept that the Appellant correctly accounted for RGD on the spin value of the MR Spin as a gaming payment and that the waiver of the wager otherwise required when participating by way of the Free Spins is properly excluded from being treated as a gaming payment by section 159A. However, the Appellant contends that even if there has been no waiver of the gaming payment for participation in the MR Spin the circumstances of participation in a Free Spin meet the terms of section 159A(4) such that pursuant to section 159A(5) the amount which would have been payable but for the Free Spin is nevertheless excluded from the calculation of aggregated gaming payments (Exclusion Part).