The"Spotting the Ball" Partnership & Others v The Commissioners for Her Majesty's Revenue & Customs, TC 02624
| Jurisdiction | UK Non-devolved |
| Judge | Kevin POOLE |
| Judgment Date | 05 March 2013 |
| Neutral Citation | [2013] UKFTT 210 (TC) |
| Respondent | The Commissioners for Her Majesty's Revenue & Customs |
| Appellant | The"Spotting the Ball" Partnership & Others |
| Reference | TC 02624 |
| Court | First-tier Tribunal (Tax Chamber) |
[2013] UKFTT 210 (TC)
TC02624
Appeal numbers: TC/2011/0562 & TC/2011/00736-0744 (inc)
VAT – exemption for games of chance – whether it applies to “Spot the Ball” – whether
“Spot the Ball” is a “game” – held yes – whether it is a “game of chance” – held yes –
exemption from VAT under group 4, Schedule 9 Value Added Tax Act 1994 and
predecessor provisions therefore applies in principle
FIRST-TIER TRIBUNAL
TAX CHAMBER
THE “SPOTTING THE BALL” PARTNERSHIP (1)
IFX COMPETITIONS LIMITED (2)
TOWN AND COUNTRY FACTORS LIMITED (3)
VERNONS COMPETITION COMPANY (4)
SPORTECH PLC (5)
IFX INVESTMENT COMPANY LIMITED (6)
THE FOOTBALL POOLS LIMITED (formerly
LITTLEWOODS PROMOTIONS LIMITED) (7)
VERNONS GAMES LIMITED (8)
THE LITTLEWOODS/ZETTERS PARTNERSHIP (9)
FOOTBALL POOLS COMPETITION COMPANY LIMITED
(formerly LITTLEWOODS COMPETITION COMPANY
LIMITED) (10)
Appellants
-and-
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS Respondents
2
TRIBUNAL:
JUDGE KEVIN POOLE
SHAHWAR SADEQUE
Sitting in public in Victoria House, Bloomsbury Place, London on 7, 8 and 9 October
2012
Jonathan Peacock QC instructed by Deloitte LLP for the Appellant
Andrew McNab of Counsel instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2013
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