Carl Rohsler

Carl Rohsler is a solicitor advocate and partner at Keystone Law. He specialises in gambling regulation and intellectual property law. Carl was educated in England and obtained an MA at Merton College, Oxford, before professional qualification at the University of Law, Chester. He qualified as a solicitor in 1995 and solicitor advocate in 2001. Prior to joining He previously worked at Norton Rose (1993-2003), Squire Patton Boggs (2003-2018) and Memery Crystal (2018-2025). Keystone Law is a full-service, Top 100 law firm. Headquartered in central London, it has over 450 partners throughout the UK who advise clients across 25 service areas and 22 industry sectors.
 
Carl is the author of a number of works on gambling law and practice, including Gambling Act 2005: A Current Law Statute, Current Law Statutes Guide to The National Lotteries Act 2007 and Licensing Law and Practice (2008). He is a founding editor and contributor to In-Depth Gambling, now in its 10th Edition, and has recently joined the editorial board for Smith & Monkcom’s The Law of Gambling, preparing its 5th Edition. Carl has been recognised as a leading practitioner by both Chambers Guide to the Legal Profession and The Legal 500, the latter of which has ranked him in its “Hall of Fame” for the last four years.

Panel

  • Contributing Author

Qualified Year

  • 1995

Qualifications

  • Admitted, England and Wales, 1995
  • Solicitor advocate (High Court: Civil 2001)

Education

  • College of Law, Chester: CPE, 1992; Law School Finals, 1993
  • Merton College, Oxford: MA, History 1991

3 Contributions by Carl Rohsler

Gambling regulation in Great Britain: GA 2005 overview, licensing (remote and land-based), gaming machines, lotteries, advertising, taxation, enforcement and 2022–2025 reforms
PRACTICE NOTES
Gambling regulation in Great Britain: GA 2005 overview, licensing (remote and land-based), gaming machines, lotteries, advertising, taxation, enforcement and 2022–2025 reforms
This overview of gambling law sets out the legal issues most relevant to the gambling industry, aimed at general commercial lawyers wanting to familiarise themselves with betting and gaming law overall and the current hot topics influencing the sector. It considers the legal treatment of betting, gaming and lottery activities, the Gambling Act 2005 (GA 2005), non-gambling activities and international gambling. Gambling activities In the UK, some forms of entertainment are regarded as needing legal oversight as gambling. Three core categories are identified: betting, gaming and lotteries. ‘Gambling’ is an umbrella term for all three. The principal statutory framework is GA 2005. This sweeping reform replaced a dense, historic regime that had developed piecemeal over more than two centuries, mirroring evolving attitudes to gambling. GA 2005 regulates all gambling save for the National Lottery and types of betting treated as financial products. Since its enactment, over 70 items of subordinate legislation have been made. Key terms Betting, gaming and lotteries are each defined in GA 2005. The definitions are intricate but, in outline: betting is generally described as...
Local Government
Great Britain gambling licensing regime under the Gambling Act 2005: operating, personal and premises licences, LCCP obligations and enforcement
PRACTICE NOTES
Great Britain gambling licensing regime under the Gambling Act 2005: operating, personal and premises licences, LCCP obligations and enforcement
This Practice Note outlines the UK gambling licensing framework. It reviews operating, personal and premises licences and sets out the application route, including factors the Gambling Commission (the Commission) or a local authority will weigh before deciding an application. Guidance on the application journey spans submission, scrutiny and decision, highlighting what the Commission and local authorities consider at each stage of the process. It also addresses licence conditions, alteration and termination for each licence, along with reforms brought in by the Commission. The three categories of licence available in Great Britain are: operating licences personal licences premises licences Operating licences Operating licences authorise an operator to supply a particular gambling product. Accordingly, anyone wishing to offer commercial facilities for gambling in Great Britain must hold an operating licence. Apart from small society lottery permits, only the Commission may award operating licences. Providing gambling facilities without the correct operating licence (or reliance on a statutory exemption) amounts to unlicensed gambling under the Gambling Act 2005 (GA 2005), which is a criminal offence. An operating licence can be held by an individual (aged 18 or over), a company, a partnership, or another legal person. The applicant does not have to be a...
Local Government
Taxation of gambling and statutory levy in the UK: duties, VAT, territorial scope, case law and forthcoming 2026–27 reforms
PRACTICE NOTES
Taxation of gambling and statutory levy in the UK: duties, VAT, territorial scope, case law and forthcoming 2026–27 reforms
FORTHCOMING CHANGES : At Budget 2025, the government opted not to proceed with a single remote betting and gaming duty, reversing an earlier consultation proposal. The decision reflects the view that remote betting (staking on real‑world events with variable odds) and remote gaming (games of chance) have different features and differing levels of harm, and so warrant distinct tax treatments. Instead, the government confirmed it will: raise the remote gaming duty from 21% to 40% from 1 April 2026 to reflect the greater harm linked to remote gaming; and bring in a new 25% GBD rate for remote betting from 1 April 2027. Remote betting on UK horse racing will be excluded from the new rate, as will bets placed via self‑service betting terminals on licensed premises. These will continue to be taxed at 15%. The government also announced that: bingo duty will be abolished from 1 April 2026; and legislation will be introduced to close a gap in HMRC’s powers to apply penalties for errors relating to general betting duty, pool betting duty and remote gaming duty. This change will also come into...
Tax
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