Marcus Webb Golf Professional v The Commissioners for HM Revenue and Customs: [2012] UKUT 378 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Henderson on 23 October 2012.
Read the full decision in .
VAT 鈥� exemption in Item 2 of Group 6, Schedule 9, VATA 1994 鈥� whether tuition supplied by an individual teacher acting independently of an employer 鈥� relevance of principle of fiscal neutrality 鈥� appeal dismissed.
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Published 1 December 2016