Exempt Supplies – education; tuition given privately by teacher, who is director and employee of limited company; EC Sixth Directive Article 13A.1(j); whether properly implemented by domestic legislation by Value Added Tax Act 1994 Schedule 9 group 6 item 2; whether domestic legislation compatible with EC Sixth Directive; No; appeal allowed.
Citations:
[2005] UKVAT V18963
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 June 2022; Ref: scu.225074