UK · UKUT (TCC)Court order
Upper Tribunal wipes £13.2m remote gaming duty on free spins
The Upper Tribunal (Tax and Chancery Chamber) reduced Jumpman Gaming’s Remote Gaming Duty assessments of about £13.2 million to nil, holding that free spins won from a promotional welcome game fell within the Finance Act 2014 freeplay exclusion, Solicitors Journal reported on September 25, 2026. In Jumpman Gaming Ltd v HMRC [2026] UKUT 364 (TCC), the tribunal preferred Jumpman’s reading of “the gaming” in section 159A(4) over HMRC’s narrower construction.
Key points
- UKUT reduced Jumpman’s ~£13.2m Remote Gaming Duty assessments to nil.Solicitors Journal
- Free spins won from a promotional Mega Reel welcome game fell within section 159A(4)–(5).Solicitors Journal
- The tribunal preferred construing “the gaming” as remote gaming generally, not only waived-payment gaming.Solicitors Journal
- An Edwards v Bairstow challenge to the FTT’s welcome-spin findings failed.Solicitors Journal