‘The Appellant (“the taxpayer”) operates bingo clubs. Customers pay a fee, which entitles them to play in a number of bingo games (collectively, a “session”). The present dispute arises from a change in guidance given by HMRC about how participation fees should be calculated. Until 2007, the guidance stated that bingo promoters should calculate the participation fees separately for each game. In February 2007, HMRC issued Business Brief 07/07, which stated that participation fees should be calculated on a session by session basis.’
UKSC Blog, 24th June 2020
Source: ukscblog.com
