https://www.pinsentmasons.com/en-gb/out-law/news/sportech-eligible-for-vat-rebate-on-spot-the-ball-competition-after-court-ruling
Sportech eligible for VAT rebate on 'spot the ball' competition after court ruling
'Spot the ball' competitions can be classed as games of chance and therefore businesses running those competitions do not need to pay VAT, the Court of Appeal...
spot the ball competition