Jumpman Gaming Wins Appeal in £13.2 Million Unpaid Tax Bill Case

The UK’s Upper Tribunal has overturned a court ruling which required supplier Jumpman Gaming, owned by Betway owner Super Group, to pay £13.2 million in remote gaming duty (RGD) to HM Revenue & Customs (HMRC), reducing the debt to zero.

The dispute stemmed from Jumpman’s welcome offer, where customers who made a qualifying deposit received a free spin of the Mega Reel (known as Welcome MR Spin), a game of chance which could award a range of promotional prizes, including free spins on other games. HMRC assessed Jumpman owed £13.2 million in tax in respect of accounting periods between July 1, 2018, and December 31, 2022.

Where they disagreed

HMRC argued the extra free spins won as a result of the promotion should be treated as gaming payments for tax purposes. Jumpman contended that participation in the promotion constituted participation in remote gaming in reliance on an offer which waived all or part of a gaming payment.

In September 2025, a First-Tier Tribunal (FTT) ruled in favour of HMRC, finding the free spins had not been won through participation in gaming that itself involved a waived gaming payment. The tribunal upheld HMRC’s assessment, subject to reductions for RGD that Jumpman had already accounted for on the Mega Reel spins.

Case turned

However, the Upper Tribunal has instead ruled in favour of Jumpman, taking a different interpretation of Section 159A of the Finance Act 2014. The case turned based on the distinction between a genuinely free game and a game where the normal gaming payment has been waived.

Despite reducing Jumpman’s debt to zero, the Upper Tribunal still sided with HMRC in some aspects of the case. The Upper Tribunal dismissed Jumpman’s appeal on the grounds that Welcome MR Spin was itself participation pursuant to an offer that waived a gaming payment, agreeing with the FTT’s assertion that Welcome MR Spin was genuinely free, rather than a normal paid game whose price had been waived.

The Upper Tribunal also agreed with HMRC’s stance that paid Mega Reels did not prove that Welcome MR Spin was normally a paid game. However, the Upper Tribunal concluded these considerations did not establish the additional restriction that HMRC wanted.

The market watches on

Jumpman’s victory could have wider ramifications for the UK online casino sector. Evoke, owner of William Hill and 888, said in its full year 2025 accounts there was a potential risk that if Jumpman’s appeal was unsuccessful, it could leave the business exposed, with assessments for under-declared RGD. The total exposure for Evoke was listed as £17.6 million as of December 31, 2025.

The significance of Jumpman’s case was increased by the fact the RGD rate was almost doubled earlier this year. In April, the rate was raised from 21% of gross gambling yield (GGY) to 40%, so if other operators also later had issues with HMRC regarding these types of welcome promotions, their exposure could almost have doubled.

Taxation talk

Increased taxation is currently a hot topic of conversation in the UK gambling industry. On top of the RGD increase, general betting duty, paid on online sports bets, will be raised from 15% of GGY to 25%; bets on horseracing will be exempt.

There could also be a rise in machine games duty to 40% in the Autumn Budget in October, based on a recommendation from cross-party think tank the Social Markets Foundation.