The Commissioners for Her Majesty's Revenue and Customs v Sportech Plc & Ors
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Norris |
| Judgment Date | 16 September 2014 |
| Neutral Citation | [2014] UKUT 0398 (TCC) |
| Respondent | 1. IFX INVESTMENT COMPANY LIMITED 2. IFX COMPETITIONS LIMITED 3. TOWN AND COUNTY FACTORS LIMITED 4. VERNONS COMPETITION COMPANY 5. SPORTECH PLC 6. THE SPOTTING THE BALL PARTNERSHIP 7. THE FOOTBALL POOLS LIMITED 8. FOOTBALL POOLS GAMES LIMITED 9. THE LITTLEWOODS/ZETTERS PARTNERSHIP 10. FOOTBALL POOLS COMPETITION COMPANY LIMITED |
| Appellant | THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/69/2013 |
[2014] UKUT 0398 (TCC)
Appeal number FTC/69/2013
VAT – Exemption in Group 4 of Schedule 5 to Finance Act 1972 – Playing games of chance
– Whether “Spot the Ball” competition is a “game” – Whether entrants are “playing” a game”
Appeal Allowed
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellant
- and -
1. IFX INVESTMENT COMPANY LIMITED
2. IFX COMPETITIONS LIMITED
3. TOWN AND COUNTY FACTORS LIMITED
4. VERNONS COMPETITION COMPANY
5. SPORTECH PLC
6. THE SPOTTING THE BALL PARTNERSHIP
7. THE FOOTBALL POOLS LIMITED
8. FOOTBALL POOLS GAMES LIMITED
9. THE LITTLEWOODS/ZETTERS
PARTNERSHIP
10. FOOTBALL POOLS COMPETITION
COMPANY LIMITED
Respondents
TRIBUNAL: Mr Justice Norris
2
Sitting in public at The Rolls Building, Fetter Lane, EC4A 1NL on 29, 30 April 2014 &
2 May 2014
Mr Andrew Macnab, instructed by the General Counsel and Solicitor to HMRC for the
Appellants
Mr Jonathan Peacock QC, instructed by Deloitte LLP, for the Respondents
© CROWN COPYRIGHT 2014
To continue reading
Request your trial