FTT

What is an eligible body as a provider of education?

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...

FTT imposes maximum £1m DOTAS penalty for failure to notify  

Secure mental health unit for children did not qualify for zero-rating

Cider excluded from reduced VAT rate for hospitality and tourism

Strike out of appeal after failure to cooperate: J Firth v HMRC [2025] UKFTT 428 (TC) (15 April) is a long decision on whether the FTT should accede to HMRC’s request to strike out an appeal. This was on the basis that the taxpayer had failed...

Locum’s services within IR35, despite FTT errors

VAT payable from effective date of registration

David Haworth and David Haughey (Freshfields) examine the implications of the Court of Appeal’s decision for businesses which are potentially within the scope of the UK’s salaried member rules.