Following consultation in 2012 on a new regime for taxation of remote gambling, HMRC is consulting until 30 September 2013 on draft legislation for inclusion in Finance Bill 2014 and on the two main issues arising from the original consultation, namely:
a definition of ‘UK customer’ based on where the customer usually lives; and
measures to enforce the new rules, including a new summary criminal offence for operators who fail to provide security when required to do so by HMRC.
Following consultation in 2012 on a new regime for taxation of remote gambling, HMRC is consulting until 30 September 2013 on draft legislation for inclusion in Finance Bill 2014 and on the two main issues arising from the original consultation, namely:
a definition of ‘UK customer’ based on where the customer usually lives; and
measures to enforce the new rules, including a new summary criminal offence for operators who fail to provide security when required to do so by HMRC.
