Jumpman Gaming has secured a major legal victory against HM Revenue and Customs in a ruling that could reshape tax obligations across the UK online casino industry.
The Upper Tribunal handed down its decision on 25 September, overturning a significant portion of an earlier ruling and wiping out approximately £13.2m in Remote Gaming Duty assessments against the operator.
The dispute centred on Jumpman’s welcome promotion for new customers, who could make a qualifying deposit to receive a free spin of its Mega Reel game.
That promotional spin could then award further free spins on other casino games, and HMRC argued those subsequent spins should be treated as gaming payments subject to Remote Gaming Duty.
HMRC had demanded the £13.2m sum for accounting periods covering July 2018 through to December 2022, a substantial bill that the operator fought hard to contest.
A First-tier Tribunal had sided with HMRC on the question of those further free spins last year, but the Upper Tribunal has now overturned that part of the decision entirely.
The Upper Tribunal sided with Jumpman’s interpretation, finding that HMRC’s approach could require operators to track the origin of a freeplay through a chain of prior transactions that was potentially too long.
The judges concluded that such an extensive tracking exercise did not emerge naturally from the legislation, meaning the further free spins fell within the statutory exclusion and created no additional liability.
With the earlier First-tier Tribunal finding that the initial Mega Reel spin was itself not taxable left intact, the combined effect reduced the entire £13.2m RGD bill to zero.
The ruling was not a complete vindication for Jumpman, however, as the operator’s challenge to how the initial Mega Reel spin was characterised was ultimately unsuccessful at the Upper Tribunal.
Jumpman is owned by Super Group, which also owns Betway, and the company acquired a majority interest in Jumpman in September 2022 before taking the remaining stake in 2024.
Super Group’s 2025 annual report had recorded a related $26.4m provision following the First-tier Tribunal defeat, with $16.9m of that sum relating to Remote Gaming Duty and the remainder covering estimated penalties and interest.
Jumpman operates around 200 brands and generates nearly all of Super Group’s UK revenue, making the outcome of this case particularly significant for the parent company’s financial position.
The timing of the ruling adds further weight to its importance, given that Remote Gaming Duty increased from 21% to 40% on 1 April 2026, sharply raising the financial stakes attached to promotional play.
With the tax rate having nearly doubled, the question of how free spin promotions are treated under RGD legislation now carries far greater consequences for every operator active in the UK market.
