TC09534 - [2025] UKFTT 00594 (TC)

Jagers is also a partnership. From the website material attached to Mr Rashleigh’s second witness statement, it appears that Jagers offers a range of dance and fitness classes.

The classes given by Jagers which are in dispute fall into two categories. The first is ballroom and Latin American dancing. The second is classic and modern sequence dancing. In each case, Jagers offers both group classes and private lessons. It is not suggested that there is any difference in the VAT treatment of the group classes and the private lessons.

Based on the website extract exhibited to Mr Rashleigh’s second witness statement, the ballroom and Latin American classes involve “extensive instruction” in the relevant dances, “allowing students to become proficient in a range of unique dances”. This involves instruction in “form, posture, footwork and timing”. The lessons are aimed both at students looking to participate in an event or competition as well as those who are just interested in a “fun and interesting new hobby”.

As far as the sequence dancing is concerned, the Jagers website states that this is an opportunity to learn social sequence dances and notes the opportunity to participate in a Saturday social dance or a Thursday tea dance so that students can put their “newly acquired sequence dance skills to the test, as well as meet wonderful new friends”.

HMRC issued its registration decision on 9 March 2017, registering Jagers for VAT with effect from 1 May 2010. A VAT assessment for £55,571.37 was issued by HMRC on 1 February 2019 relating to the period from 1 May 2010 to 31 March 2017. A penalty of £17,374.51 was assessed on 16 August 2017 although this was reduced to £11,669 on 28 February 2019.

It appears that the penalty assessment (but not the VAT assessment) has been appealed but that appeal is separate from the appeal against the registration decision which is the subject of these proceedings.