UK Gambling Commission licenses allow companies to set up their online gambling sites within UK territory and serve players in Britain and other parts of the world. The new law caused an uproar among operators serving the UK online gambling market and some even left Britain. The Point-of-Consumption Tax requires a standard 15% taxation on revenue gained from British residents, no matter where the company was based.

The new Bill included reference to the Point-of-Consumption Tax which targeted British gaming companies which moved offshore, often to Gibraltar, to avoid paying gambling taxes in the UK. The commission was established with the UK Gambling Act of 2005 and gained more responsibility when the Gambling Licensing and Advertising Bill was passed in 2014. Land-based and Internet based gambling is legal in Britain and licensed by the Gambling Commission. The United Kingdom Gambling Commission regulates all land-based and online gambling establishments in the UK with the exception of sports betting.