Football pools operator Sportech PLC (Sportech) has lodged an application for permission from the Upper Tribunal (Tax and Chancery Chamber) to appeal to the Court of Appeal in relation to a VAT repayment claim on its “Spot the Ball” game.
The dispute, which has been running since 2009, refers to a VAT claim of GBP 93 million (GBP 40 million at the time of filing) where Sportech claimed its “Spot the Ball” game should have been exempt from tax (see previous reports).
Earlier this year, a UK court ordered Her Majesty’s Revenue & Customs (HMRC) to repay the VAT amount to Sportech but the HMRC won a further case on appeal which required Sportech to return the VAT repayment.
The latest court filing will seek to overturn this ruling.