Source: All England Reporter
Publisher Citation: [1998] All ER (D) 116
Court: Court of Appeal, Civil Division
Judge:

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

Catchwords

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 - .

The Case

Practice Areas

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