Marguertia Hoare School of Dancing v Customs and Excise: VDT 17 Jan 2005

RECOVERY of sums paid but not due – Appellant partnership provided private dancing lessons – VAT paid at standard rate since 1976 – Deemed entitled to exemption following Clarke (deceased) and Clarke (Decision 15201) – S.80 VATA 1994 consideration – Whether Appellant entitled to rely on Business Brief 22/2002 to claim back VAT from 1978 – Appeal allowed

Citations:

[2004] UKVAT V18906

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 October 2022; Ref: scu.222674