Weekly VAT News

Jumpman Gaming Ltd: Remote gaming duty – UT

In a September 2025 decision, the First-tier Tribunal considered the application of remote gaming duty (RGD) to free spins on ‘spin the wheel’ games offered by Jumpman Gaming Ltd. The FTT held that the value of the first spin that Jumpman offered free to all new customers was not a ‘gaming payment’ and therefore was not within the scope of RGD. By way of the first spin, customers could win subsequent free spins on other games, for which there was a prima facie obligation to pay that was waived. The FTT held that this amount was a deemed ‘gaming payment’, and subject to RGD. The Upper Tribunal has upheld FTT’s conclusion with respect to the first spin, but has held that the value of subsequent spins was not subject to RGD. The UT therefore upheld the taxpayer’s position that spins won from gaming were not subject to RGD and that ‘gaming’ in this context included entirely free to play games. The UT also found that the FTT erred in not taking into account materials from the government’s consultation on the relevant legislation. Jumpman’s appeal was allowed. (Contact: Matt Davies)

Trader Support Service – new platform

The Trader Support Service (TSS) is an HMRC service supporting businesses that move goods between Great Britain and Northern Ireland under the Windsor Framework. HMRC have reminded businesses that the new TSS goes live from 20 October 2026. From that date, all goods movements must be submitted on the new TSS platform. According to HMRC, from 1 October, businesses currently using TSS will receive emails with instructions on how to enrol for the new platform, including how to access a test environment where they can familiarise themselves with the new platform. (Contact: Donna Hemphill)

Electronic-invoicing – Deloitte article

As digital tax mandates continue to expand globally, organisations face growing pressure to manage complex regulatory requirements while maintaining efficient invoicing, payment, and reporting processes. A Deloitte article, Building a hybrid e-invoicing model, and capturing the benefits, argues that a hybrid e‑invoicing model, combining centralised governance and standards with flexible local execution, offers a practical and scalable solution. By examining the benefits of this approach and outlining six key pillars for success, the article highlights how organisations can strengthen compliance, improve data quality, enhance operational resilience, and unlock long‑term value across tax, finance, and technology functions.

EMEA Dbriefs webcasts

On Tuesday, 6 October 2026 at 12.00, there will be a webcast on Leading the future of tax with AI. The Deloitte panel will consider what the tax function will look like in 2030, and what leaders can be doing today to prepare. On Monday, 12 October 2026 at 13.00, there will be a webcast on the UK Carbon Border Adjustment Mechanism. The Deloitte panel will discuss the key features of the UK CBAM and its implications for businesses, including lessons from the EU CBAM.