Sportech plc wins £97m VAT case after long running battle with HMRC regarding the “Spot the Ball” game. Sportech argued that it is a game of chance, not skill, and hence should be exempt from VAT. The courts decided in Sportech’s favour in 2013, only for the decision to be overturned following an appeal by HMRC in 2014. The case was taken to the Court of Appeal in April 2016 where Sportech was successful at the third attempt.