TC09534 - [2025] UKFTT 00594 (TC)

Mrs Hilton operates on her own and gives ballroom dancing lessons at an advanced level on a one-to-one basis. The VAT treatment of all of Mrs Hilton’s classes is in dispute.

The correspondence between Mrs Hilton’s representative and HMRC explains that, as well as the practical teaching, there is a small amount of written work, including the history of certain dance moves and genres. This was not challenged by Mr Marks and so we accept it. However, we note that there is no explanation as to what dance moves or genres are covered by the written work.

HMRC’s registration decision in relation to Mrs Hilton was made on 7 December 2017 and registered her for VAT with effect from 1 May 2016. We are told that no assessments or penalties have been issued by HMRC in respect of Mrs Hilton.