In May Sportetch, the company behind the Spot the Ball competition, won its case with HMRC over £97m worth of wrongly-applied VAT.However, Sportech has been informed that HMRC has now applied directly to the Supreme Court for permission to appeal the Court of Appeal’s unanimous judgment. Sportech claims that Spot the Ball is a game of chance, not skill, and should be exempt from VAT. 1.7.16