HMRC win VAT appeal against Sportech plc

The Upper Tribunal (Tax and Chancery Chamber) has ruled in favour of Her Majesty’s Revenue & Customs (HRMC), in an appeal case on a VAT repayment claim regarding Sportech PLC’s “Spot the Ball” game (see previous reports).

In an initial ruling last year the First-Tier Tribunal found in Sportech’s favour resulting in a payment made by HMRC to Sportech of GBP 93 million in June 2014.

Sportech is required to repay the money back to HMRC, however, has until October 15, 2014 to decide whether to seek permission to appeal the ruling.