Revenue and Customs v IFX Investment Company Ltd and Others: UTTC 16 Sep 2014

VAT – Exemption in Group 4 of Schedule 5 to Finance Act 1972 – Playing games of chance – Whether ‘Spot the Ball’ competition is a ‘game’ – Whether entrants are ‘playing’ a game’ Appeal Allowed
[2014] UKUT 398 (TCC)
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.537625