Machine Games Duty (MGD) is to be introduced on 1 February 2013 to replace the current dual tax regime of VAT and Amusement Machine Licence Duty (AMLD). At first glance this sounds like a niche area, but HMRC estimates that around 42,000 businesses will be directly affected by these changes, not to mention the manufacturers and distributors of gaming machines who need to understand the impact on their customers. Life in the gaming sector, at least in tax terms, is becoming increasingly complex, and businesses that prepare themselves for the changes will maximise savings, and minimise disruption to their businesses.