In brief

Spot the ball

HMRC has applied to the Supreme Court for permission to appeal the Court of Appeal’s unanimous judgment in favour of Sportech’s VAT repayment claim arising from spot the ball competitions. Sportech announced its intention to file a notice of objection to HMRC’s application and that it should expect to hear by the autumn whether the right to appeal has been granted.

Landfill tax

HMRC has published a consultation document Landfill Tax: improving clarity and certainty for taxpayers. It seeks views on the definition of a taxable disposal and on hazardous waste falling within the scope of the qualifying material order. Responses should be emailed here by 18 August.

Employer returns

HMRC has updated the technical notes for creating end-of-year reporting templates for CSOP EMI SAYE SIP and unapproved options for 2015-16. See