Betting and Gaming
With our technical expertise and practical industry experience, we can offer our clients the commercially focused solutions they need.
Our Betting and Gaming Group is uniquely positioned to advise clients operating in the betting, gaming and lotteries sector. It is led by Alan Heuston, who was previously director of tax in a large international operator and the Group has significant first-hand experience of the regulatory and taxation aspects of the industry.
We provide legal and tax advice to domestic and international operators who are carrying on betting (online and retail), gaming (including “bricks and mortar” casinos), betting exchange, lottery and fantasy gaming activities in Ireland. We advise on the commercial arrangements that affect betting and gaming companies, and we also help operators and suppliers who want to use Ireland as a base for hosting betting and gaming platforms.
‘Strong commercial focus with a perceptive and hands-on approach to problem solving, Alan Heuston’s sectoral experience lends this team an unbeatable edge when seeking advice in the betting, gaming and lotteries sector. We have used an array of secondees from the firm and all have been a valuable addition, delivering high-quality outputs.'’The Legal 500, 2022
‘As a niche business within a niche industry, for a partner in a firm to have the knowledge of our business that Alan does is unheard of.’The Legal 500, 2022
‘The team also has a particular focus on advising gambling companies on regulatory matters.’The Legal 500, 2021
‘The practice at McCann FitzGerald… counts major domestic and international operators in… betting and gaming among its clients.’The Legal 500, 2020
‘Broad tax practice covering a range of transactions and structuring for clients. Particularly adept at advising clients on betting and gaming taxation issues’Chambers 2019
We deliver practical advice on the full range of legal, regulatory and tax issues, including:
- Setting up and carrying on betting (retail and online), gaming, exchange and lotteries operations in Ireland
- Structuring cost-effective operations that minimise taxes, including point-of-consumption betting taxes, betting duties, VAT and corporate taxes
- Setting up operations to host betting and gaming platforms in Ireland
- The regulation and licensing of retail and online bookmakers and betting intermediaries under the Betting Act 1931 and the Betting (Amendment) Act
- The application and enforcement of the Gaming and Lotteries Act 1956
- Assessing the impact of the Gambling Control Bill
- The application of Anti-Money Laundering Regulations to the industry
- The treatment of betting exchanges, fantasy gaming, spread betting, TOTE and other development betting and gaming models
- The application of data protection laws to the betting and gaming industry, including assessing the impact of the General Data Protection Regulations and the use of image rights in advertising and promotions
- The application of consumer protection legislation to promotions
- Payment processing and customer funds arrangements and payment card industry data security standard (PCI DSS) compliance issues
- The applicable laws, regulations and codes of practice that govern television advertising, product placement and sponsorship
- Commercial agreements which focus on gaming and lotteries, including the sale of international sportsbooks, customer lists, software licences and maintenance agreements, casino and poker operations, website hosting and development agreements, confidentiality and consultancy agreements and commercial partnership arrangements
Key highlights include advising:
For many of the leading operators on a range of corporate, tax, compliance, competition law, licensing and advertising matters.