The’Spotting The Ball’ Partnership and Others v Revenue and Customs: FTTTx 5 Mar 2013

FTTTx VAT – exemption for games of chance – whether it applies to ‘Spot the Ball’ – whether ‘Spot the Ball’ is a ‘game’ – held yes – whether it is a ‘game of chance’ – held yes -exemption from VAT under group 4, Schedule 9 Value Added Tax Act 1994 and predecessor provisions therefore applies in principle

Citations:

[2013] UKFTT 210 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472794