Jumpman Gaming Ltd v The Commissioners for HMRC

Jumpman Gaming Ltd v The Commissioners for HMRC

Remote Gaming Duty is not assessable on the Mega Reel promotional spin as it is a free game, but is assessable on subsequent Free Spins won, as participation in Free Spins is pursuant to an offer waiving the gaming payment and falls within section 159A(4) and (5) Finance Act 2014; Assessment 3 was validly recalculated and not withdrawn or reissued out of time.

Parties
Appellant: Jumpman Gaming Ltd; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
19 September 2025
Procedural Posture
Tax Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Remote Gaming Duty, Statutory Interpretation, Assessment Validity
Tax Law Remote Gaming Duty Statutory Interpretation Assessment Validity

Case Brief

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Parties

Jumpman Gaming Ltd

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Final Judgment

Legal Issues

  1. 1 Whether Remote Gaming Duty is assessable on the spin of a promotional game or subsequent spins of other games won following the promotional game
  2. 2 Interpretation of section 159A Finance Act 2014 regarding duty on free spins
  3. 3 Validity of Assessment 3 after recalculation

Ratio Decidendi

Remote Gaming Duty is not assessable on the Mega Reel promotional spin as it is a free game, but is assessable on subsequent Free Spins won, as participation in Free Spins is pursuant to an offer waiving the gaming payment and falls within section 159A(4) and (5) Finance Act 2014; Assessment 3 was validly recalculated and not withdrawn or reissued out of time.

Court Disposition

Appeal dismissed

Orders

  • Assessments upheld subject to reduction for overpaid duty on Mega Reel spins
  • Parties to agree amendment to assessments without further Tribunal involvement