Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020

VALUE ADDED TAX – private tuition exemption – whether teaching kickboxing is ‘tuition . . covering school . . education’ – no, because kickboxing is not an activity which is commonly taught at schools or universities in the European Union – however, if it had been, kickboxing would not have been prevented from qualifying for the private tuition exemption by reason of being ‘purely recreational’ – whether the scope of Item 2 of Group 6 to Schedule 9 of the Value Added Tax Act 1994 is consistent with the scope of the private tuition exemption in Article 132(1)(j) of Council Directive 2006/112/EC – yes

Citations:

[2020] UKFTT 1 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.646970