The Gambling Commission of Great Britain (“GCGB”) is considered the industry leader in regards to player protection and this is reflected within its evolving regulatory landscape. The regulation not only reflects upon the UK but is also often considered as industry best practice and often adapted on an international basis.

The UK is considered an inwards facing licensing jurisdiction and as such, any operator who wishes to provide remote gambling facilities into the UK market, are required to hold a GCGB licence.

Alderney is considered an industry leader in the regulation of gambling businesses. The Alderney regulator, the Alderney Gambling Control Commission (the “AGCC”) offers two categories of licence; one for B2C operators (those responsible for registering, verifying and managing player data and funds) and B2B operators (those who support with effecting gambling transactions and offering of platforms).

As a result of its internationally recognised reputation, Alderney is home to a number of recognised operators and platform providers. With careful structuring, and dual licensing, Alderney can also be used as an effective operational base for targeting the UK market.

There is no gaming duties or VAT and zero rate of corporation tax for Alderney entities.

The Isle of Man has a tier one reputation due to it’s robust regulatory approach and mature, stable licensing regime. The Island’s regulator, the Gambling Supervision Commission (“GSC”) has significant experience and a pragmatic approach which makes it a perfect home for both early stage and well established operators primarily looking to target pre-regulated markets.

The Island has a strong local business ecosystem consisting of banks, payment processing, data centres, law firms and software providers which are well placed to support operators seeking to establish and grow their business. The licensing process is straightforward, with a review period of approximately 12 weeks once application has been submitted to the GSC, meaning a streamlined and efficient route to market.

The standard rate of corporation tax is 0% and gaming duty is charged as a percentage of gross gaming yield, scaled between 0.1% to 1.5%.

As a member of the European Union, Malta is the jurisdiction of choice for many operations looking to establish a European hub for their operations. Regulated by the Malta Gaming Authority (the “MGA”), Malta offers a diverse and innovative eco-system that is supportive of the establishment and growth of gambling operators.

The MGA primarily offer two types of licence; a Gaming Service Licence (for B2C activity) and a Critical Supply Licence (for B2B activity), these are further segregated under the licensing framework across games of chance, games of chance and skill and skill games.

The standard rate of corporation tax in Malta is 35% and with careful structuring this can be reduced to an effective rate of 5% for non-resident beneficial owners.