The Upper Tribunal reduced Jumpman Gaming’s disputed £13.2 million Remote Gaming Duty assessment to nil, but the ruling is not a blanket exemption for free-spin promotions.

Jumpman Gaming won its appeal after the Upper Tribunal ruled on 25 September 2026 that certain promotional free spins fell within a statutory tax exclusion.

The decision in Jumpman Gaming Ltd v The Commissioners for His Majesty’s Revenue and Customs, case number [2026] UKUT 00364 (TCC), reverses the material part of a First-tier Tribunal ruling from September 2025.

The full judgment is published by GOV.UK.

What the dispute was about

The case focused on Jumpman’s Welcome Offer. After making a qualifying deposit, a customer received a free spin on a promotional Mega Reel game.

Mega Reel could then award further free spins on other casino titles. HM Revenue and Customs argued that those additional spins created taxable gaming payments.

The dispute covered accounting periods from July 2018 to December 2022. The assessment totalled approximately £13.2 million, according to Betting.co.uk.

The First-tier Tribunal had sided with HMRC. It found that the initial Mega Reel spin was genuinely free, but that the later free spins did not qualify for the relevant exclusion under section 159A of the Finance Act 2014.

Why the Upper Tribunal changed the result

The Upper Tribunal did not accept every argument made by Jumpman. It upheld the finding that the initial Welcome Mega Reel spin did not involve a waived payment for a normally paid game.

It disagreed, however, with the First-tier Tribunal’s interpretation of the phrase “the gaming” in section 159A(4)(b).

The Upper Tribunal held that the provision was not limited to gaming carried out under an earlier offer that waived payment. On that reading, the additional free spins awarded through the promotional process fell within the statutory exclusion.

No Remote Gaming Duty was due on that part of the promotion. Resolution Tax provides further analysis of the judgment here.

What operators may need to examine

This is a tax ruling, not a Gambling Commission licence decision. It does not create a blanket exemption for every free-spin, bonus or freeplay promotion offered to customers in Great Britain.

The practical effect is narrower, but it could still be significant. Operators may need to check whether historic Remote Gaming Duty calculations treated similar promotional journeys in the same way as HMRC did in the Jumpman dispute.

  • Historic tax provisions and contingent liabilities may require reassessment.
  • Open HMRC enquiries and disputed assessments could need fresh legal analysis.
  • Operators that paid duty on comparable free-spin arrangements may examine whether repayment claims are available.
  • Promotion records, game rules and customer journeys will be central to any comparison with the judgment.

Resolution Tax said the ruling could affect operators that adopted different approaches after the First-tier Tribunal decision. The firm also warned that the judgment may not be the final word if HMRC seeks permission to appeal or the government considers legislative change.

A tax victory, not a universal free pass

The decision delivers major financial relief for Jumpman. It does not remove the need for operators to document how promotions work, how customers qualify and which game produces each prize.

For Great Britain’s licensed online casino market, the next test may shift from the tribunal room to tax files and internal audit teams. Operators will need to separate promotions that match the judgment from those built on different mechanics.

The immediate legal position is clear. The Upper Tribunal issued its decision on 25 September 2026. Any further appeal process or later legislative change would be a separate development.