TC09534 - [2025] UKFTT 00594 (TC)

As we have seen, for this purpose, tuition involves a transfer of knowledge and skills (Eulitz at [32]). For the reasons explained above, we have rejected Mr Marks’ submission that this implies that there must be a transfer of academic knowledge.

On this basis, we are satisfied that the classes offered by Jagers and Mrs Hilton qualify as tuition. Although the main focus is on performance of the relevant dances, we fail to see how those skills can be developed without a transfer of knowledge of the relevant steps and techniques.

As with the question as to whether the classes in dispute which are offered by Rushby are purely recreational, the determination as to whether those classes involve tuition suffers from the lack of evidence as to the precise nature of the classes.

The brief description of kettlercise contained in the correspondence with HMRC makes no reference to teaching and refers only to the student engaging in an activity. We infer that there is some transfer of knowledge and skills in how to use the kettlebells but, as confirmed in the correspondence, “the common aim is simply to improve fitness and awareness levels in the student”. On balance, our conclusion is that, whilst there may be a small element of tuition involved in the classes, this is not sufficiently significant that the classes as a whole can be said to involve tuition for the purposes of the exemption.

The summer workout classes are designed to teach dance skills and to improve fitness through dance. Again, it appears that the focus is on fitness (which is why we have concluded that the classes are purely recreational) but, based on the limited evidence we have, we accept that the teaching of dance skills is an integral part of the exercise. As this involves the transfer of knowledge and skills, we accept that the summer workout classes involve tuition in the relevant sense.

As we have said, we have no evidence at all about what is involved in the Latin in line and ballet active classes. However, we think it can be inferred from the references to Latin and ballet that there is a significant element of teaching in relation to those disciplines which would involve the transfer of both knowledge and skills and which therefore qualifies as tuition.