Marcus Webb Golf Professional v HM Revenue and Customs – FTC/40/2010; UTTC 23 Oct 2012

References: [2012] UKUT 378 (TCC), FTC/40/2010
Links: Bailii
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.
This case cites:

• Appeal from – Marcus Webb Golf Professional -v- Revenue & Customs FTTTx (Bailii, [2009] UKFTT 388 (TC))
  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 . .

This case is cited by:

• Appeal from – Marcus Webb Golf Professional (A Firm) -v- HM Revenue and Customs CA (Bailii, [2013] EWCA Civ 1225)
  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. . .