In R & C Commrs v Cook [2021] BVC 503, the Upper Tribunal (UT) set aside the earlier decision of the FTT in Cook [2019] TC 07149 and remade it, concluding that ‘Ceroc’, a form of dance, was not commonly taught in schools or universities and therefore its tuition could not be exempt under the private tuition exemption.
Source: accountancydaily.co
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