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Rushby, Jagers and Mrs Hilton
Rushby, Jagers and Mrs Hilton
As we have mentioned, there are three issues we need to explore:
Whether the activities in question are commonly taught in schools or universities (we will refer only to schools since, as we have mentioned, the teaching of dancing universities was not explored before us).
Whether the classes offered by Rushby, Jagers and Mrs Hilton were purely recreational.
Whether the classes involve tuition.
We will deal with each of these three issues separately but will start with the question as to whether the activities are commonly taught in schools since, if they are not, the question as to whether the classes are purely recreational and/or involve tuition is not relevant.
- Heading
- Introduction
- Late witness statement
- The VAT exemption for private tuition - legal principles
- Private tuition
- School or university education
- Issues for determination
- The evidence and the facts
- Rushby
- Jagers
- Mrs Hilton
- DCI
- DCI – private tuition
- Rushby, Jagers and Mrs Hilton
- Commonly taught in schools
- Purely recreational
- Tuition
- Conclusions