[2014] UKUT 0398 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Croner-i understands this decision is to be appealed.

Mr Justice Norris

Decision released 16 September 2014

Value added tax – Exemption for playing games of chance during the period from 1979–2006 under Value Added Tax Act 1994 (‘VATA 1994’), Sch. 9, Grp. 4 and predecessor provisions, such as Finance Act 1972 (‘FA 1972’), Sch. 5, Grp. 4 – (1) Whether ‘Spot the Ball’ competition is a ‘game’ – (2) Whether entrants ‘play a game of chance’ – Appeal by HMRC allowed.

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