Marcus Webb Golf Professional (A Firm) v HM Revenue and Customs: CA 11 Oct 2013

Application for leave to appeal against finding that MW is liable to account for VAT in respect of supplies of golfing tuition services provided on behalf of MW by Mr Richard West.

Patten LJ
[2013] EWCA Civ 1225
England and Wales
At FTTTxMarcus Webb Golf Professional v Revenue and Customs FTTTx 29-Dec-2009
FTTTx VAT EXEMPTION – tuition of a type taught in a school or university supplied by an employee – whether exempt on the basis of the principle of fiscal neutrality – no – appeal dismissed . .
Appeal fromMarcus Webb Golf Professional v HM Revenue and Customs – FTC/40/2010 UTTC 23-Oct-2012
UTTC VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal . .

Lists of cited by and citing cases may be incomplete.


Updated: 21 November 2021; Ref: scu.516437