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 dismissed.
Citations:
[2012] UKUT 378 (TCC), FTC/40/2010
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Marcus 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 . .
Cited by:
Appeal from – 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. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 10 November 2022; Ref: scu.466699