Category Archives: Gambling

Gambling-related admissions to hospital have reached more than one a day, as the health service grapples with betting addiction across Britain.

There were 379 such admissions to hospital in 2018/19, up 28% on 2015/16, according to NHS Digital figures that include those diagnosed as having a pathological gambling addiction.

Gambling disorder is linked to compulsive behaviour, the risk of self-harm and substance misuse. It also occurs in conjunction with serious mental health difficulties, such as depression, anxiety and psychosis.

The north-west had the greatest number of admissions over the past year, followed by London. About a sixth of those admitted to hospital across England, Scotland and Wales were under 25 but it was unclear how many were children.

The number of children classed as having a gambling problem is 55,000, while 450,000 under-18s bet regularly, according to industry regulator the Gambling Commission.

Last week, the Royal Society for Public Health warned that betting-style features in video games, including loot boxes, are polluting young peoples lives and should be reclassified as gambling.

Gambling disorder significantly impacts on a persons mental health, increasing the risk of self harm and suicide, said Matt Zarb-Cousin from gambling blocking software firm Gamban.

Were now at the point where more than one person every day in Britain has to be admitted to hospital as a result of gambling. Its time to look properly at the types of gambling available and their role in causing such severe harm to people.

Simon Stevens, chief executive of NHS England, said earlier this year: The links between problem gambling and stress, depression and mental health problems are growing and there are too many stories of lives lost and families destroyed.

He added: This is an industry that splashes 1.5bn on marketing and advertising campaigns, much of it now pumped out online and through social media, but it has been spending just a fraction of that helping customers and their families deal with the direct consequences of addiction.

The NHS opened the National Problem Gambling Clinic in London this year to provide young people specialist help to deal with betting addiction as part of an expansion of its treatment offering in the area.

The figures do not include patients who were diagnosed in a primary care setting, or who attended hospital as an outpatient.

The World Health Organization first recognised gambling disorder as a medical condition in 2000. In the UK, there are about 340,000 adult problem gamblers, 0.7% of the population, according to the Gambling Commission.

Bookmakers have closed dozens of shops on high streets and are increasingly pushing customers towards online betting, after stakes on fixed-odd betting terminals described as the crack cocaine of gambling were limited to 2 this year.

The gambling industry in the UK made 14.4bn in 2018/19 and Denise Coates, the multibillionaire founder of the gambling company Bet365, paid herself 323m last year.

More than half of people aged 16 or older in England gambled at some point during 2018, according to official figures.

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UK gambling-related hospital admissions up to more than one a day - The Guardian

Thanks to legalized sports gambling, U.S. casinos generated a record amount of gaming revenue in 2018. As might be expected, it is becoming increasingly common for individuals to have questions regarding the taxation of gambling income and losses, and these questions will almost certainly be more complex if the individual is a professional gambler. This article aims to help CPAs answer these questions for taxpayers.

Gambling winnings are fully taxable and must be reported by individuals as income on their tax returns regardless of the size of the winnings. Gambling income includes, but is not limited to, winnings from casino gambling (e.g., slots, blackjack, craps, roulette), lotteries, raffles, and horse and dog races. Noncash prizes such as cars and trips are normally includible in gross income at the fair market value of such prizes.

If the individuals gambling winnings exceed a certain threshold ($600, or 300 times the amount of the wager for most types of gambling winnings), the individual will usually be issued a Form W-2G from the gambling establishment reporting the income and the amount of withholding of taxes. The gambling establishment will also send a corresponding Form W-2G to the IRS.

Gambling winnings and losses are determined on a session basis rather than a per-bet basis. The IRS defines a session of play as beginning when a patron places the first wager on a particular type of game and ending when the same patron completes the last wager on the same type of game before the end of the same calendar day.

Nonprofessional gamblers report winnings as other income on line 21 of their tax returns. Gambling losses are deductible only to the extent of gambling winnings and are reported as itemized deductions on Schedule A that are not subject to the 2%-of-adjusted-gross-income threshold; therefore, deductions for gambling losses are not among the miscellaneous itemized deductions suspended by the Tax Cuts and Jobs Act of 2017 (TCJA). If a taxpayer does not itemize, however, gambling losses cannot offset gambling winnings. Any unused deduction for gambling losses is lost forever (i.e., the losses cannot be carried forward or back).

To substantiate their gambling winnings and losses, taxpayers are required to keep an accurate diary or similar record. The diary or record must contain the following information:

It is extremely rare for a recreational gambler to maintain this type of detailed information. As a result, the IRS will generally also accept other evidence of gambling winnings and losses, such as printouts from the casino.

Nonresident alien individuals are also required to report their U.S.-source gambling winnings as income; however, deductions for nonresidents are only allowed if they are connected with income that is effectively connected with a trade or business. Accordingly, recreational gamblers who are nonresidents are unable to deduct their gambling losses to offset their gambling winnings.

Determining whether an individual is engaged in the trade or business of gambling is based on the facts and circumstances. InCommr v. Groetzinger,480 U.S. 23 (1987), the Supreme Court concluded that if ones gambling activity is pursued full time, in good faith, and with regularity, to the production of income for a livelihood, and is not a mere hobby, it is a trade or business. Courts have considered the following factors in assessing whether a taxpayer has the necessary profit motive (no single factor of which is controlling):

A professional gambler reports gambling income on Schedule C. In computing business income from gambling, the individual can net all wagering activity but cannot report an overall wagering loss. In addition, the individual can deduct any ordinary and necessary business expenses, which can include travel and meal costs, legal and accounting fees, and subscriptions to gambling magazines or services. In contrast to the rule for recreational gamblers who are nonresident aliens, professional gamblers who are nonresidents can deduct their gambling losses to offset their gambling winnings.

Prior to the TCJA, the Tax Court held that a professional gambler with business expenses in excess of net gambling winnings could report a business loss, which would generate a net operating loss. The TCJA reversed this favorable treatment for tax years beginning after 2017 and before 2026. Under the TCJA, losses from any wagering transaction during those years include any expenses incurred by the individual in connection with the conduct of gambling activity. Accordingly, a professional gambler with business expenses in excess of net gambling income would report a net profit of zero on Schedule C.

Certain professional gamblersespecially poker playerswill enter into staking agreements with benefactors, in which the benefactor financially sponsors the professional gambler and, in exchange, receives as a return a percentage of the winnings. Such relationships can raise questions regarding the gamblers withholding and reporting requirements, especially if the benefactor is a foreign individual.

A payment to a foreign individual or entity is subject to a 30% withholding tax if the payment is fixed or determinable annual or periodical income (FDAP) from sources within the United States. The Treasury Regulations broadly define FDAP, which courts and the IRS have held to include gambling winnings. A payor of FDAP is treated as a withholding agent and is required to file Form 1042-S, reporting withholding payments to each recipient, and Form 1042, summarizing all of its Forms 1042-S. Both forms must be filed with the IRS for each calendar year by March 15 of the following year.

The tax consequences to an individual with gambling income and losses can vary significantly depending upon whether the individual participates in the gambling activities on a recreational basis or as a professional gambler.

Payments made to a foreign person under a staking agreement would be treated as gambling winnings and thus subject to withholding if sourced in the United States. Payments made pursuant to these staking agreements for games played in the United States would be U.S.-source income generally subject to 30% withholding. Payments made under a staking agreement for games played by a U.S. person outside the United States could arguably be sourced outside the United States and thus exempt from withholding; however, there is no clear authority stating whether the site of the game or the residence of the payor is the decisive factor here. Accordingly, professional gamblers making payments under staking agreements to foreign payees should withhold on such payments regardless of whether the games occurred within or outside the United States.

If the payee of the staking agreements is also a professional gambler, he may be able to claim that the payments are effectively connected with his U.S. trade or business and thus exempt from withholding. Alternatively, the payee can claim that the payments are subject to reduced or no withholding based on an applicable income tax treaty between the United States and his country of residence. In either circumstance, the payments under the staking agreement may be exempt from withholding if the payee provides the appropriate withholding certificate.

The tax consequences to an individual with gambling income and losses can vary significantly depending upon whether the individual participates in the gambling activities on a recreational basis or as a professional gambler. CPAs whose clients have gambling income and losses will need to understand the specific manner in which those clients engage in such activities and, in certain circumstances, whether they have additional reporting and withholding requirements.

Eric Smith, JD, LLM is counsel at Kostelanetz & Fink, LLP, New York, N.Y.

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Taxation of Gambling Income - The CPA Journal

GAN plc ("GAN" or the "Company"), an award-winning developer and supplier of enterprise-level B2B Internet gambling software, services and online gaming content in the United States, welcomes todays passage into Michigan law HB 4311, a bill that includes provisions for the legalization of full real money Internet casino gaming in the State of Michigan as well as Internet sports betting. The bill has now been signed into law by the Governor of Michigan, and the market is expected to commence in 2020. Consistent with the regimes implemented in New Jersey, Pennsylvania, Delaware and West Virginia, Michigan has elected to enable all forms of Internet gaming as well as Internet sports betting, thereby maximizing the commercial opportunity for all Industry stakeholders as well as ensuring new State tax revenues from Internet gambling will be material at 8.4% on sports betting revenues and up to 28% on Internet gaming revenues.

With a population of 10.0 million (3.1% of the US population), the State of Michigan materially increases the number of Americans who will be permitted to gamble online. In total, 21.3% of Americans now live in States with legislation enabling Internet gambling. With Michigans regulated Internet gambling market expected to commence in 2020, GAN is strongly positioned to serve Michigan casino operators in that State.

There are 26 casinos in Michigan comprising three commercial casinos in Detroit and a further 23 Native American casinos throughout the State. The Internet gambling market is forecast to generate $377 million in Gross Operator Revenue in the first 12 months of operations, increasing to $836 million in the fourth operating year (source: Regulus Partners, an International gambling consultancy).

Management Commentary

Dermot Smurfit, CEO of GAN commented:

"Including Michigan's population, 70 million Americans now enjoy laws enabling Internet gambling in their State. One year ago, Michigan passed legislation to regulate Internet gambling only for the former Governor to refuse to sign that bill into law. Yesterday, Governor Gretchen Whitmer signed HB 4311, and Michigan is now Americas 13th State to regulate Internet gambling and, more importantly, the seventh State to regulate in 2019 alone. This reinforces our belief that the regulatory cycle for Internet gambling in the US will continue at a rapid pace into 2020 and beyond. This also signals States' increased appetite for enabling Internet casino gaming, as opposed to just Internet sports betting, in order to logically maximize the incremental State tax opportunity. GAN is the only fully licensed B2B-only platform vendor operating in New Jersey, Pennsylvania and Indiana with the requisite technical expertise and day one experience in multiple US Internet gambling markets to credibly serve one or more of Michigans 26 land-based casinos."

About GAN Plc

GAN is a leading business-to-business ("B2B") supplier of internet gambling software-as-a-service solutions ("SaaS") to the US land-based casino industry. The Company has developed a proprietary internet gambling enterprise software system, GameSTACK, which it licenses principally to land-based US casino operators as a turnkey technology solution for regulated real-money internet gambling, encompassing internet gaming, internet sports gaming and virtual Simulated Gaming.

GAN is listed on the London Stock Exchange (LSE: GAN).

For more information please visit http://www.GAN.com.

View source version on businesswire.com: https://www.businesswire.com/news/home/20191223005034/en/

Contacts

For further information:GAN Jack WielebinskiHead of Investor Relations+1 214 799 4660jwielebinski@GAN.com

US Investors: The Equity Group Adam Prioraprior@equityny.com +1 212 371 8660

UK & Ireland Investors: Newgate Communications Adam LloydGiles CrootGAN@Newgatecomms.com +44 (0) 20 3757 6880

Davy (Nominated Adviser and Joint Broker) John Frain / Barry Murphy+353 1 679 6363

Liberum (Joint Broker) Neil Patel / Cameron Duncan+44 (0) 20 3100 2000

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GAN Welcomes the Legalization of Internet Casino Gambling and Sports Betting in the State of Michigan - Yahoo Finance

State Rep. Dan Shaul joined St. Louis Public Radios Julie ODonoghue and Jason Rosenbaum on the latest edition of Politically Speaking.

The Imperial Republican represents the 113th District in the Missouri House. That takes in a portion of northern Jefferson County, particularly parts of Arnold, Imperial and Barnhart.

Heres what Shaul talked about during the program:

Shaul was first elected to the Missouri House in 2014, a year when a slew of Republicans managed to win seats in Jefferson County. Since his first win, Shaul has won re-election by increasingly wider margins as Jefferson County gravitated more to the Republican Party.

In addition to his legislative duties, Shaul is the executive director of the Missouri Grocers Association. Before he started working in the grocery industry, Shaul served in the Air Force.

The podcast is sponsored by the St. Louis-based law firm of Capes Sokol.

Follow Julie ODonoghue on Twitter: @jsodonoghue

Follow Jason Rosenbaum on Twitter: @jrosenbaum

Music: Somebody I Used To Know (1988 Version) by Goyte

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Politically Speaking: Rep. Dan Shaul On How Gambling Is A Prime Issue In The Missouri Legislature - St. Louis Public Radio

STATEN ISLAND, N.Y. -- Six men from Staten Island and New Jersey including a reputed Bonanno crime family captain have been charged with allegedly running an illegal Internet-based gambling operation that netted more than $11 million in wagers, the Brooklyn district attorney announced on Wednesday.

The alleged scheme, which ran between Sept. 2018 and March 2019, involved members of the conspiracy accepting sports wagers for professional and collegiate games from customers through various means from Brooklyn, Manhattan, Staten Island, New Jersey and elsewhere, according to a release from the office of Brooklyn District Attorney Eric Gonzalez.

Illegal gambling is not a victimless crime, but an unlawful conduct that is often connected to loansharking, money laundering and to organized crime, Gonzalez said. "These defendants are charged with allegedly running lucrative gambling operations that took in millions of dollars in bets. We have now shut down their enterprises and will seek to hold them accountable.

The defendants include four Staten Islanders: Anthony Sclafani, 73, a resident of the 400 block of Englewood Avenue in Charleston; Joseph (Joe Brooklyn) Melfi, 58, of the 100 block of Wellington Court in New Springville; Petrit (Pete) Lusha, 60, of the 300 block of Buel Avenue in Dongan Hills; and Bryan (Faith) Kelly, 45, of the 100 block of Hurlbert Street in South Beach.

Sclafani was listed as a captain of the Bonanno crime family in a 2009 United States Department of Justice release. He was charged amid a set of sweeping indictments against the family in 2009.

In that case, which included an array of offenses including racketeering, conspiracy to commit assault, threatening violence, gambling and extortion, Sclafani told a loanshark victim "youre lucky we dont saw you in half and leave you in the woods, according to documents filed by prosecutors at the time.

Court records indicate that Sclafani pleaded guilty to racketeering and was sentenced to six years in prison followed by three years of supervised release for that case.

The 64-count indictments which also charged Ross Branca, 40, of Freehold, N.J., and Stephen Barone, 56, of Jackson, N.J. include charges of fifth-degree conspiracy, first-degree promoting gambling and first-degree possession of gambling records. Branca was additionally charged with two counts of second-degree money laundering.

Kelly, a South Beach native, faces 31 charges across both indictments. Lusha, from Dongan Hills, faces 22 charges in one indictment. Melfi faces 27 charges in one of the indictments.

According to Gonzalezs release, Branca allegedly acted as a master agent, controlling subsidiary agents" in this instance, Barone, Kelly and Lusha who each had their own set of clients.

Sclafani, who is charged with a single count of fifth-degree conspiracy, allegedly provided advice and assistance on logistical matters to Branca.

Members of the conspiracy allegedly accepted wagers manually and through the sports gambling website http://www.Gameday365.ag, which is operated out of Costa Rica, the investigation revealed.

The operation allegedly accepted $9,091,613 in wagers, according to the investigation, and Branca also allegedly laundered $100,000 of gambling proceeds from one of his bettors, the release said.

In Feb. 2019, Kelly also allegedly utilized http://www.playbig365.com to secure $1,928,499 in wagers.

The investigation revealed that Melfi was the master agent of that site, according to the release.

Information regarding the mens lawyers was not immediately available.

The defendants were released without bail and ordered to return to court on March 9, 2020.

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4 Staten Islanders charged in $11M illegal gambling operation - SILive.com

These sites enable you to enjoy playing your favourite online games with the chance of earning some decent cash along the way.

It would be best if you had a good strategy to win, however.

You need to understand the art of gambling when playing internet casino games. If not, losing will become a permanent part of your online gaming experience.

Before trying to bet online, it is essential to know what works and what doesnt. The approach will minimise any losses and heighten your experience of the chosen game. Here are some critical tips to remember thatll make you a winner on almost every online game you play.

Not every game will favour your bet. Youll win some, and you will lose some. It is advisable to consider what games work for you, are easy to understand, and have the best odds for a payout.

A game or sport that you love and appreciate provides a far better chance of winning than one in which you have no interest. For instance, if youre placing a bet on a soccer team, you can research its previous performance, current players, and coaching strengths against the countering team before placing your bet.

For casinos, you need to take time to understand how to play each of the games on the site. Knowledge is power, and that aspect applies to online gaming, too.

Gaining the right information moves you to the next stepdeveloping a strategy. Your gambling success will rely on the tactics you use. You may have adequate information about a game or team but end up losing if your strategies are deficient.

A structured approach can set steps and actions to take as the game progresses. It would be best if you determined your betting odds first, with clarity on which odds to consider and disregard. Set the amount at which you will withdraw your winnings, too.

Do not play blindly. Always aim for the best gambling strategy that will increase your chances of winning.

In any successful venture, data is the secret ingredient. When placing your bets and picking odds, it is advisable to keep a record of your wins and losses. It helps you to track your journey in online gambling, providing you with data to assess the tactics that worked against what didnt.

For instance, if you played Tiger Dragon on Gclub and won, but you placed a soccer bet on Sbobet and lost, a record will be helpful. Youll have information on all your gaming trends, and a better idea of the best betting style thatll bear fruit for you.

Successful gambling through online games sites, such as Gclub, first calls for the right information. Before placing your bets, take time to understand the game or the wager. Keep track of your betting journey by recording all the tactics you used, too.

Always bet what you can afford to lose, never more. Set your withdrawal and deposit limits and know when to stop playing.

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Acts of gambling in online games - Business MattersBusiness Matters

The Cambodian government confirmed the ban on online gambling that will enter into force on January 1, 2020, after the Prime Minister of the country Hun Sen, ended the hopes of the operators that the measure could be postponed.

Sen said on Saturday that in the days ahead, online gambling will disappear completely. These comments from the prime minister ruined hopes that the government could reconsider the directive published in August, according to which all current online gaming licenses would be canceled at the end of the year and no new licenses will be issued in 2020.

Phnom Penh Post reviewed Prime Minister Hun Sens speech during the 8th Sea Festival in Kampot Province, in which he pointed out that if Cambodias economy continues to depend on online gaming, Cambodian national security will be seen engaged. Sen added that the country risks becoming a paradise for money laundering by organized crime groups that will come to Cambodia to carry out their activities.

Cambodia has issued dozens of casino licenses in recent years. This gave the right to licensed operators to launch online gambling sites. After the Philippines, Cambodia is the largest online gaming center in the Asia-Pacific region, whose sites are aimed at customers in mainland China.

The Cambodian finance minister in October warned that banning the local online gambling industry will affect government revenue. But on Saturday, the prime minister said that the impact on the local economy would be for a short time. He added that when the country gets rid of the crimes related to gambling, Cambodia will create stimuli for foreign investment in high-value projects other than gambling.The Hun Sen directive launched in August was seen more as a response to China for its efforts to prevent neighbors gambling sites from allowing players from mainland China to participate. In return for this ban, China agreed to grant Cambodia special discussions on subsidies to support the development of non-gaming related projects in the Sihanoukville region, where a large percentage of Chinese-oriented gaming websites are located.

It has not yet been revealed how the Cambodian authorities will handle the application of the new ban, although it is believed that China will help the country in this regard. Chinas state media has urged neighboring countries to join efforts to eliminate unauthorized online gambling with the subsequent long-term benefits of local economies.

Source:https://calvinayre.com/2019/12/22/business/cambodia-pm-confirms-online-gambling-ban/

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Cambodia PM Ratifies Online Gambling Ban as of January 1 - Tunf.com News

Northern Ireland has launched a public consultation on gambling regulations as it considers future legislation.

The consultation seeksto assess the appropriateness of current legislation and to identifygambling products which should be included in any future legislation.

I know that the gambling industry is an important employer in Northern Ireland and that gambling is an activity which is enjoyed responsibly by a large number of people, said Department for Communities permanent secretary Tracy Meharg.

However it is very important to recognise that for some people, gambling has the potential to cause considerable harm. Any future changes to the law must balance the interests of the gambling industry with the need for regulation to protect vulnerable people.

The Department for Communities notes that the current legislation is outdated, having failed to keep pace with industry and technological developments.

Gambling in Northern Irelandis governed under The Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985, which regulates betting in bookmaking offices and racetracks, gaming machines, bingo clubs, small scale amusements with prizes, and local lotteries.

The Order predates the development of the internet and thereforefails to eitherregulate or prohibit remote gambling activities.

The consultation will consider two particular issues, the regulation of remote gambling and consumer protection, andseeks input on any additional, Northern Ireland-specific licensing and regulatory measures that should apply to remote gambling operators.

It also asks for views on whether the current level of consumer protection available to Northern Ireland consumers is sufficient.

There is no doubt that the current legislation is outdated and has not kept pace with industry and technological changes, continued Meharg. This consultation will allow everyone with an interest in gambling to share their views on the current legislation and will put the department in a position to offer the best advice to an incoming Minister on the future regulatory framework.

I would encourage all those with an interest in Northern Ireland gambling law to take the opportunity to contribute to this consultation.

The consultation is being undertaken by the Social Policy Unit in the Department for Communities and runs until 21 February 2020.

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Northern Ireland seeking views on gambling regulation - Gaming Intelligence

A loving dad and husband killed himself after he could not cope with his enormous gambling debts, an inquest has heard.

Jowan Evans, 32, took how own life in March this year after facing "significant financial problems" and racking up debts from online gambling websites.

An inquest into his death revealed over the past 11 years the father-of-three had spent more than 111,000 in online bookmakers and betting shops including more than 53,000 in the six months before his death, with losses amounting to 19,000, reports Cornwall Live .

Mr Evans wrote about his gambling addiction in a note discovered by police investigators after his death.

He said he had kept his addiction hidden from everyone - including his wife Lucie.

It read: "This monster living inside me has ruined my life."

Lucie described her husband as "perfect" and shared a powerful message urging anybody suffering at the hands of similar demons to seek help.

The inquest heard Mr Evans was last seen on March 17 after he dropped off his older son from a previous relationship with his mum.

He is understood to have then hanged himself in a wooded area some 800 metres from his car which he left on the car park.

His concerned wife Lucie raised the alarm after he did not re-appear that night.

A search operation was then launched which involved a helicopter, heat-seeking camera, sniffer dogs and members of the Cornwall Search and Rescue Team.

Mr Evans' body was discovered the following day.

Further investigation of his bank accounts revealed the extent of Mr Evans' gambling addiction with bets on the two sites ranging from a few pounds to 1,500 or 2,000.

In the months prior to his death, Mr Evans had borrowed 20,000 from his father to help him expunge other debts, particularly on his car as it was about to be repossessed, but that money was used to gamble on various sporting events.

Detective Sergeant Stephen White, who led the investigation, told the inquest at County Hall in Truro that Mr Evans' first partner had left him because he had gambled away 30,000 which had been put aside as a deposit for a house.

Assistant coroner Guy Davies said these gambling sites operated on a pay-as-you-bet basis with money coming directly out of people's bank accounts without any deposits required onto the sites themselves, making it quite easy to gamble.

Recording a suicide conclusion, Mr Davies said: "This is a case in which Jowan Evans struggled with his hidden gambling addiction which led him to take his own life.

"There had been nothing to warn his family about what went on in his mind. There was no cry for help. Police investigation revealed a note left in his van. It was clearly a suicide note. In it he mentioned how he gambled his money away again and again.

"Jowan had significant financial problems and a longstanding gambling addiction and unpaid finance as well as un-repaid loans from family members.

"For him it was an accumulating wall of debt. He took his own life as a direct result of his gambling debt and his perception to beat his gambling addiction."

If you need confidential support call the Samaritans on 116123 or visit a local Samaritans branch, see http://www.samaritans.org for details.

For help with gambling issues visit the NHS website here or see information about the NHS's National Problem Gambling Clinic here or the Gamblers Anonymous charity can be found here .

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Gambling addiction drove loving father to take his own life after spending 111,000 - Mirror Online

2. Run a misdirection

Most guys arent dumb. Theyll be watching your body language to see which partner youre angling for. Knowing that, youll need to create a diversion. Act as if youre interested in a partner that, truthfully, youre not. Say something like, Lets make it easy. Hubert and I will just play you guys straight up. Never mind that Hubert is a 14 who cant even play to a 25 under the gun. Members of your group will start to think maybe you know something they dont. Perhaps you witnessed Hubert having a breakthrough on the range. Maybe Huberts index just went up two shots on the latest revision and that info has slipped through the cracks. You get the idea. Its all BS, but a diversion like this will take the spotlight off the player you really want.

3. Position handicaps as guides

Yes, indexes are calculated using a complex formula, but this isnt an exact science. Thats why every time you announce your or your partners index, you need to attach the word but. Like, Im a 16.2, but I injured my groin playing pickleball, so Ill play at a 22 today. Or I know Jims a 13.7, but hes disputing his 71 tournament score from the club championship, so Ill take him at a 16. Or the always valuable, Im a 19, but I havent had time to enter my scores from my trip to Sandals Jamaica, so Ill just play at a 23 today. I know this is a lot to digest, but its importance cant be overstated. Use the off-season to recite these techniques in the mirror and make 2020 your best year ever!

@ClubProGuy offers financial services at imbroketoobro.com.

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ClubProGuy: Its not gambling if you always win, so make sure to tip the odds in your favor - Golf.com