HMRC to push ahead with Sportech VAT appeal

7 June 2016

Her Majesty’s Revenue & Customs (HMRC) has applied directly to the Supreme Court for permission to appeal the Court of Appeal’s judgement over a UK VAT case related to Sportech and its ‘Spot the Ball’ game.

The long-running case began in 2013, when a First-Tier Tribunal ruled in favour of Sportech and the operator received £93 million (€118.8 million/$135 million) from HMRC.

However, the initial ruling was reversed in September 2014 when Sportech was ordered to repay the money following an appeal lodged by HMRC.

Last month, Court of Appeal Judges unanimously voted to reverse the ruling and allow Sportech to keep the funds.

HMRC had been given until May 13 to appeal, but the Court of Appeal turned down a request and instead gave the UK tax body until June 17 to apply to the Supreme Court to appeal this latest decision.

In a statement, Sportech said HMRC has now opted to submit this request, with the operator now due to file a Notice of Objection over the application.

Sportech added that it expects to hear by this autumn whether HMRC has been granted the right to appeal to the Supreme Court.

Related article: HMRC denied permission to appeal over Sportech VAT ruling