Marcus Webb Golf Professional v The Commissioners for HM Revenue and Customs: [2012] UKUT 378 (TCC)

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: [2012] 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.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.