HMRC denied permission to appeal over Sportech VAT ruling

25 May 2016

Her Majesty’s Revenue & Customs (HMRC) has been denied permission to appeal a decision over a long-running VAT case related to Sportech and its ‘Spot the Ball’ game.

In 2013, the First-Tier Tribunal ruled in favour of Sportech, with the operator receiving £93 million (€121.9 million/$135.9 million) from HMRC.

The decision was then reversed in September 2014 when Sportech was ordered to repay the money following an appeal lodged by HMRC.

However, earlier this month, Court of Appeal Judges in May unanimously voted to reverse the decision and allow Sportech to keep the funds, with HMRC given until May 13 to appeal.

The Court of Appeal has now turned down a request from HMRC to appeal this month’s ruling, with the tax body now given until June 17 to apply directly to the Supreme Court for permission to appeal this latest decision.

Related article: Sportech claims victory in ‘Spot the Ball’ VAT case