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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Revenue And Customs v IFX Investment Company Ltd & Ors [2014] UKUT 398 (TCC) (16 September 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
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