TC09534 - [2025] UKFTT 00594 (TC)

Case Number: TC09534

Manchester Tribunal Hearing Centre

Appeal references: TC/2016/04515

TC/2017/04534

TC/2017/06480

TC/2018/00753

VALUE ADDED TAX – exemption for private tuition in a subject ordinarily taught in a school or university – item 2 of group 6 in schedule 9 to Value Added Tax Act 1994 – was tuition provided on own account and at own risk – whether dance and exercise classes ordinarily taught in a school or university

Judgment date: 29 May 2025

Before

TRIBUNAL JUDGE ROBIN VOS

ANN CHRISTIAN

Between

(1) RUSHBY DANCE AND FITNESS CENTRE

(2) JAGERS DANCE AND EVENT

(3) DANCE CONSULTANTS INTERNATIONAL LLP

(4) KAREN MARIA HILTON

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellants: Richard Chapman KC instructed by Alan Rashleigh and Associates Limited

For the Respondents: Paul Marks, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION