The Commissioners for HM Revenue and Customs v Sportech PLC and others: [2014] UKUT 0398 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Norris on 16 September 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
16 September 2014

Read the full decision in .

VAT 鈥� Exemption in Group 4 of Schedule 5 to Finance Act 1972 鈥� Playing games of chance 鈥� Whether 鈥淪pot the Ball鈥� competition is a 鈥済ame鈥� 鈥� Whether entrants are 鈥減laying鈥� a game鈥� Appeal Allowed.

Updates to this page

Published 1 December 2016