Chancing your luck at “Spot the Ball”

IGaming-Business-Logo-300x121The Court of Appeal recently refused HMRC permission to appeal to the Supreme Court over its decision that Spot the Ball is a game of chance on which Sportech and other companies had overpaid nearly £100m in VAT. However, HMRC hasn’t given up, since applying directly to the Supreme Court for such permission. David Clifton provides an update on this long-running dispute.

Update: Permission to appeal to the Supreme Court was refused on 8 December 2016 “because the application does not raise an arguable point of law of general public importance which ought to be considered at this time bearing in mind that the case has already been the subject of judicial decision and reviewed on appeal”.