*Sportech plc and others v Revenue and Customs Commissioners

Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) in allowing the Revenue and Customs Commissioners' appeal, held that the conclusion of the First-tier Tribunal (Tax Chamber) that, 'Spot the Ball' was a 'game of chance' for the purposes of Sch 5 to the Finance Act 1972, had not been one that was open to it on a proper understanding of the law.

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