Cheruvier (T/A Fleur Estelle Belly Dance School) v Revenue and Customs: FTTTx 17 Dec 2013

FTTTX VAT – exempt supplies – supply of private tuition by an individual teacher acting independently – tuition in belly dance – whether tuition in a subject ordinarily taught in a school or university – no – supplies of tuition services chargeable to VAT – taxpayer liable to register for VAT – Item 2, Group 6, Schedule 9 VATA 1994 – appeal dismissed

[2014] UKFTT 7 (TC)
Bailii

Taxes – Other, VAT

Updated: 28 November 2021; Ref: scu.519557