United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v IFX Investment Company Ltd & Ors [2014] UKUT 398 (TCC) (16 September 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/398.html
Cite as: [2014] BVC 535, [2015] STC 294, [2014] UKUT 398 (TCC), [2014] STI 2976, [2015] LLR 318

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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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