VAT – Education – exemption for tuition where subject ordinarily taught in a school or university – appellant’s tuition in motocross and motor cycle maintenance -evidence of schools and colleges teaching subjects considered- activity included in GCSE PE and Motor Vehicle and Road User Studies – whether motocross and motor cycle maintenance subjects ordinarily taught in schools or universities – no – grounds of appeal relating to legitimate expectation in relation to HMRC guidance struck out as not within Tribunal’s jurisdiction – appeal dismissed
Citations:
[2015] UKFTT 535 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.556175