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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.
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