Admission to premises

Amusement machine licence duty (AMLD)

Betting, meaning

Bingo

Generally

Meaning

Right to take part in game of chance

Sale of cards, taxable amount

Stake money, non-supplies/outside scope of VAT

Call centre services provided to telephone bookmaking organiser

Chip sorting machines

Commission agent acting in own name but on behalf of principal operating business taking bets

Electronic lottery terminal amusement machines

European law on gambling

Exemption

Facilities for placing of bets

Agents for accepting bets

Exemption

Telephone answering and bet capturing

Telephone call registration and betting: single supply

Facilities, meaning

Gambling Act 2005, implementation

Gambling equipment

Games of chance

Admission charges

Apportionment of takings between exempt and standard-rated

Cases on gaming

Different treatment, breach of fiscal neutrality principle

Exemption

Gaming machines

Generally

Meaning

Provision by club

Shooting gallery

Smallbore shooting

Stake money

Standard-rated grant of right

Unlawful

Gaming machine

Gaming machines

Lottery

Consideration for taking part

Exemption

Management services, standard-rating

Meaning

Machine gaming duty (MGD)

Prize

Spot-the-ball competitions

Standard-rating

Supply of services, provider bound in honour only

Stakes and takings, value of supply

Standard-rating

Supplies made outside the UK, input tax credit

Unlawful gaming