Upper Tribunal Tax and Chancery decision of Mr Justice Norris on 16 September 2014.
Read the full decision in The Commissioners for HM Revenue and Customs v 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:  UKUT 0398 (TCC).
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”
Release date: 16 September 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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