HMRC to appeal over spot the ball

Gaming company Sportech's £80 million battle with the taxman over a spot the ball competition looks set to drag into extra time after HM Revenue and Customs said it will appeal against a court defeat.

The Liverpool-based company won a court battle against HMRC in March after arguing it was incorrectly charged VAT sales tax on its competition between 1979 and 1996.%VIRTUAL-SkimlinksPromo%