Yes indeed . The trick for the taxman would be to pocket some of the profits of the handful of big boys, whilst avoiding the millions of punters who make a loss every year. Might suggest that the concept of a professional punter is only ever debated in the courts and therefore cannot / does not 'exist' as a reality, elsewhere.

LG

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The trick isn't finding profitable angles, it's finding ones you will bet through the ups and downs - UB