Hocking v Revenue and Customs: FTTTx 12 Nov 2014

FTTTx VAT – exemption for supply of private tuition – Item 2, Group 6 of Sch 9 VATA – Principal VAT Directive, art 132(1)(j) – whether teaching of pilates is an exempt supply – meaning of ‘school or university education’ – meaning of ‘subject ordinarily taught in school or university’

[2014] UKFTT 1034 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539012