Football pools betting and racing operator Sportech has won this round in its drawn-out value added tax (VAT) repayment battle against Her Majesty’s Revenue and Customs (HRMC).

In 2009, the Liverpool-based betting company reclaimed some £40 million in VAT it claimed that its subsidiary, a company called Littlewoods, had mistakenly paid the UK taxman for 17 years worth of Spot the Ball game revenue.

The company argued that Spot the Ball, which involves looking at a football match photo and guessing the position of the ball, was a game of chance, meaning it should be exempt from VAT. The game has been running for at least 50 years, according to The Telegraph.

Sportech won the case in 2012, but HRMC appealed the decision, which led to a further case in 2014. The Liverpool-based operator lost the case and was asked to cough up the money—which has now risen to £97 million—prompting the gambling company to appeal.