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CRC v Sportech plc and others, Upper Tribunal (Tax and Chancery Chamber)
Organisations that ran spot the ball competitions were taxed from 1978 as if they ran events for which entrants paid a fee
A group of operators in March 2009 insisted they offered games of chance in which players paid to enter and that takings from spot the ball should be exempt under VATA 1994 Sch 9 group 4 note (2) (the granting of a right to take part in a lottery).
The businesses made voluntary disclosures claiming the repayment of overpaid VAT. HMRC rejected the claims.
The taxpayers appealed to the First-tier Tribunal which agreed spot the ball was a game of chance and exempt from VAT.
The matter continued to the Upper Tribunal which said it was necessary to dissociate playing spot the ball from the real game of football.
The players in spot the ball paid a fee and posted a coupon. They...
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