VDT SUPPLY – driving school – sole proprietor with a number of instructors – whether the driving tuition fees exempt by virtue of VATA 1994 Sch 9 Group 6 item 2 (private tuition) – held not an exempt supply
SUPPLY – whether the tuition a taxable supply from the Appellant – or whether this supply was from the individual instructors as principals – held that the liability to output tax on the tuition fees fell on the Appellant
Appeal dismissed on both issues
Citations:
[2007] UKVAT V20275
Links:
VAT
Updated: 11 July 2022; Ref: scu.259033