The general rule under English law since the Gambling Act 2005 came into force is that “the fact that a contract relates to gambling shall not prevent its enforceability”. Therefore, bets with bookmakers licensed in the United Kingdom are legally binding contracts and are enforceable in the English Courts.

A UK tax payer, even when he has an organised system by which he places his bets, does not have to pay tax on winnings. Under H.M. Customs and Excise’s Business Manual  22017 the fact that a taxpayer is sufficiently successful to earn a living by gambling does not make his activities a trade.