TC09534 - [2025] UKFTT 00594 (TC)

In relation to DCI, the classes taught by the members of the LLP are on their own account and at their own risk. Subject to satisfying the other requirements, these classes therefore potentially fall within the exemption from VAT contained in paragraph 2 of group 6 to schedule 9 VATA.

None of the classes in dispute offered by Rushby, Jagers and Mrs Hilton are in a subject which is ordinarily taught in schools or universities and the supplies are therefore standard rated as they do not qualify for the exemption in paragraph 2 of group 6 to schedule 9 VATA.

The appellants and HMRC will need to discuss the implications of the conclusions which we have reached in relation to the decisions made by HMRC. As indicated by the parties, we would expect that they would be able to reach agreement on these matters. However, any party has liberty to apply to the Tribunal for a determination of any relevant matter should no agreement be reached.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.