Other cases that caught our eye: 13 June 2025

VAT exemption for private tuition: Rushby Dance and Fitness centre and others v HMRC [2025] UKFTT 594 (TC) (29 May) is part of a group of four related cases concerning the VAT exemption for private tuition. The exemption applies to the supply of private tuition in a subject ordinarily taught in a school or university by an individual teacher acting independently of an employer. However applying that test in practice is not always straightforward. Here the FTT took the view that a class devoted to a single type of dance say ballroom cannot be regarded as similar to the more generalised course in dance that would be taught in schools. It did accept for the most part that what was being provided was tuition although there was in some cases not much evidence available to support this. However as the appeals failed...