VAT Exemption Dispute: Dance Tuition as School or University Subject in Tribunal Appeal

• The appeals concern VAT exemption for private tuition in subjects typically taught in schools or universities.
• HMRC decided the exemption does not apply, requiring appellants to register for VAT.
• Rushby Dance and Fitness Centre and Jagers Dance and Event received VAT assessments and penalties, but appeals focus on registration decisions.
• All appellants provide dance tuition; Rushby and Jagers are partnerships, DCI is a limited liability partnership, and Karen Maria Hilton is a sole trader.
• Appeals were heard together due to the common VAT exemption issue, but DCI’s appeal involves different issues.
• For DCI, the question is whether lessons were private tuition conducted at members’ own risk and account.
• For Hilton, Rushby, and Jagers, it is accepted that lessons are private tuition if taught by partners, but HMRC argues these are not subjects typically taught in schools or universities.
• HMRC’s representative argued there was no evidence of which classes were taught by partnership members, affecting qualification for private tuition.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---