- 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 the VAT repayment claim on the "Spot the Ball" game.

The Claim, which was first submitted in 2009, was heard by the First-tier Tribunal's Tax Chamber ("FTT") in October 2012.

In March 2013, it was announced that the FTT had found in Sportech's favour. Following the FTT's rejection of HMRC's subsequent application for leave to appeal to the Upper Tribunal (Tax and Chancery Chamber) (UT), HMRC applied directly to the UT which granted such permission.

The Claim was heard by the UT in April and May of 2014 and it was announced last month that the Upper Tribunal had ruled in HMRC's favour.

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