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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016