Richard Woolich

Author's details

Name: Richard Woolich
Date registered: June 21, 2016


Richard Woolich focuses, in particular, on leading the international VAT practice and on UK and international real estate transactions, joint ventures and funds.

Latest posts

  1. Autumn Budget – Gambling Taxes — November 23, 2016
  2. UK: Tax treatment of freeplays — August 11, 2016
  3. No gaming duty on non-negotiable chips and free bet vouchers — June 21, 2016

Author's posts listings

Autumn Budget – Gambling Taxes


The Government has confirmed it will go ahead and bring the remote gaming duty treatment of freeplays in line with the less generous treatment of free bets under general betting duty. This will take effect for accounting periods commencing on or after 1 August 2017 as previously announced.  We expect to see the responses to HMRC’s consultation on freeplays and the draft legislation on 5th December 2016.

Use and enjoyment VAT charge for advertising services

There is still no news on whether the UK is going ahead to impose VAT, under an extension to the effective use and enjoyment rule, on B2B advertising and marketing (including affiliate marketing) services which are supplied to non-EU established businesses.  The UK had announced it was intending to do this, once it had imposed VAT on insurance repair services carried out in the UK, which has been done.  With Brexit preparations ongoing, the extension of the use and enjoyment rule to advertising services may now be on the back-burner.

Avoidance Disclosure Regime to include gambling duties

In a bid to strengthen the tax avoidance disclosure regimes for indirect taxes, the government intends to extend the scope of the VAT Avoidance Disclosure Regime to cover all indirect taxes, including gambling duties.  Provisions will also be made to move the primary obligation to disclose avoidance schemes from users to promoters.  These changes will have effect from 1 September 2017.

For further information please contact Richard Woolich, UK Head of Tax.

UK: Tax treatment of freeplays

Following the March UK Budget announcement, HMRC has released a consultation paper on its proposal to impose remote gaming duty on freeplays, to bring the RGD rules into line with the GBD rules.

The proposal is that freeplays (as widely defined) are, when used, attributed a value for RGD purposes and only cash prizes resulting from freeplays, are deductible. Freeplays given as a prize, and vouchers exchanged for a freeplay, will not be deductible. The consultation paper also confirms that operators cannot even now deduct freeplays given as incentives rather than winnings.

Closing date for comments on the consultation is 17th October 2016 . There is no comment on when the changes are due to become law but the original proposal was 1st August 2017.

View the consultation paper.

For further information please contact Richard Woolich, UK Head of Tax.

No gaming duty on non-negotiable chips and free bet vouchers

The UK Upper tier Tribunal has overturned the decision of the First Tier Tribunal and decided that no value should be attributed to non-neg chips and free bet vouchers for gaming duty purposes given out by casinos.

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