- Four appeals were considered regarding VAT exemption for private tuition.
- HMRC argued the exemption did not apply to dance and fitness classes.
- Three appeals questioned if classes were subjects taught in schools.
- FTT ruled classes were not commonly taught in schools or universities.
- Dance classes offered were not the same as school dance subjects.
- Fourth appeal focused on whether appellants acted independently.
- Appellant succeeded in principle, but further discussions needed.
- Discussions to determine VAT treatment and relation to school subjects.
Source: taxscape.deloitte.com
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.
