The Commissioners for HM Revenue and Customs v Anna Cook [2021] UKUT 0015 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and JudgeThomas Scott on 28 January 2021

Read full decision in THE COMMISSIONERS FOR HM REVENUE & CUSTOMS v ANNA COOK

VALUE ADDED TAX – individual teaching Ceroc dancing in dance classes – whether exempt as the supply of private tuition in a subject ordinarily taught in a school or university – no – appeal allowed

Published 29 January 2021