Final day scheduled for PoC judicial review

The judicial review of the UK’s Point of Consumption (PoC) tax will reconvene for its final day on Friday 1 May, eGaming Review has learned, although a final judgement on 1 May now appears doubtful.

The review, which sees the Gibraltar Betting and Gaming Association (GBGA) bidding to overturn the levy introduced by Her Majesty’s Revenue and Customs’ (HMRC) in the UK, kicked-off on 23 March and was originally scheduled to conclude two days later.

But as both sets of counsel ran out of time in which to present their argument to Lord Justice Charles, it was decided that the two sets should go away and reschedule a fourth date to be heard at London’s Royal Courts of Justice.

GBGA chief executive Peter Howitt told eGR yesterday it was “likely” the question of whether trade between Gibraltar and the UK is protected by European law, an issue central to the case, would be referred to the European courts.

Any referral is likely to lead to further delays and with the 15% levy having been introduced four months ago, eventual success for the GBGA could lead to a long and costly reimbursement process.

The GBGA is being represented by the same team that was last year defeated in its attempt to overthrow the PoC licensing regime, law firm Olswang and barristers Blackstone Chambers led by Dinah Rose QC.