Smith (T/A Qualified School of Motoring) v Revenue and Customs: VDT 26 Jul 2007

VDT SUPPLY – driving school – sole proprietor with a number of instructors – whether the driving tuition fees exempt by virtue of VATA 1994 Sch 9 Group 6 item 2 (private tuition) – held not an exempt supply
SUPPLY – whether the tuition a taxable supply from the Appellant – or whether this supply was from the individual instructors as principals – held that the liability to output tax on the tuition fees fell on the Appellant
Appeal dismissed on both issues

Citations:

[2007] UKVAT V20275

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259033