In HMRC v A Cook [2021] UKUT 15 (TCC) (28 January 2021) the Upper Tribunal held that ceroc dance classes did not constitute tuition in a subject ordinarily taught in schools or universities and therefore did not qualify for the VAT exemption for private tuition.
Ms Cook provided ceroc dancing classes to the general public. She had not registered or accounted for VAT on the income received from these classes. She argued that this was correct since the income was exempt under VATA 1994 Sch 9 Group 6 item 2 which covers ‘the supply of private tuition in a subject ordinarily taught in a school or university by an individual teacher acting independently of an employer.’
At the heart of the dispute between Ms Cook and HMRC was whether ceroc dancing was ‘a subject ordinarily taught in a school or university’. She had been successful...
