Taxing gamblers

Plans to tax online gambling based on location raises issues of compliance and clarity on transitional rules, say Gareth Martyn and Daniel Evans

In this year’s Budget, the Treasury announced the intention to introduce a new way of taxing online gaming and gambling. The intention is that from December 2014, the UK rules for collecting duty will be based on where the customer is based (the consumption basis), rather than the location of the gambling business.

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