Upper Tribunal Tax & Chancery decision of Mr Justice Henderson on 23 October 2012.
Read the full decision in Marcus Webb Golf Professional v The Commissioners for HM Revenue and Customs:  UKUT 378 (TCC).
VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether
tuition supplied by an individual teacher acting independently of an
employer – relevance of principle of fiscal neutrality – appeal dismissed.
Release date: 23 October 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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