Gambling tax changes come into effect today

The rules for General Betting Duty (GBD), Pool Betting Duty (PBD), and Remote Gaming Duty (RGD) have changed with effect from today, notwithstanding the judicial review challenge mounted by the the Gibraltar Betting & Gaming Association. Gambling activities have previously been taxed on a ‘place of supply’ basis, but this has now changed to a ‘place of consumption’ basis, meaning that operators are now liable to one or more of the taxes if they offer remote gambling to a person who usually lives in the UK. This applies no matter where in the world the operator is based. HMRC’s updated guidance on the new rules can be downloaded here.