|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 116|
|Court:||Court of Appeal, Civil Division|
Beldam, May LJJ and Sir Christopher Slade
|Representation||Andrew Thornhill QC, Stephen Monkcom and Andrew Hitchmough (instructed by Farrer & Co) for News International.|
|Rupert Anderson (instructed by Solicitor for the Customs and Excise) for the Commissioners.|
|Judgment Dates:||30 March 1998|
Excise duty - Betting and gaming - Pool betting - Competition in which entrants selected shares to invest in imaginary fund - Highest valued portfolio on given date winning competition - Prize money divisible if more than one winner - Whether competition amounted to pool betting - Whether promoter of competition liable to pay excise duty on pool betting - .