This article was produced by Olswang LLP, which joined with CMS on 1 May 2017.
A Memorandum of Understanding ("MOU") was issued in January 2008 between the Gambling Commission and HMRC dealing with the information exchange provisions in the Gambling Act 2005 ("Act").
The Act sets out certain reciprocal information sharing arrangements between HMRC and permits them to provide information to each other. The MOU governs the use of the information exchange "gateway".
to access the MOU on the HMRC website.