United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Marcus Webb Golf Professional v HMRC FTC/40/2010 [2012] UKUT 378 (TCC) (23 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/378.html
Cite as: [2012] UKUT 378 (TCC)

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Marcus Webb Golf Professional v HMRC FTC/40/2010 [2012] UKUT 378 (TCC) (23 October 2012)

"VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal dismissed."

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