The Commissioners for HM Revenue and Customs v Anna Cook [2021] UKUT 0015 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Zacaroli,JudgeThomas Scott |
| Neutral Citation | [2021] UKUT 0015 (TCC) |
| Subject Matter | 28 January 2021 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 29 January 2021 |
[2021] UKUT 0015 (TCC)
Appeal number: UT/2019/0097
VALUE ADDED TAX – individual teaching Ceroc dancing in dance classes
– whether exempt as the supply of private tuition in a subject ordinarily
taught in a school or university – no – appeal allowed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS
Appellants
- and -
ANNA COOK
Respondent
TRIBUNAL:
MR JUSTICE ZACAROLI
JUDGE THOMAS SCOTT
Sitting in public by way of video hearing treated as taking place in London on
28, 29 and 30 October 2020
John Brinsmead-Stockham, instructed by the General Counsel and Solicitor to
HM Revenue and Customs, for the Appellants
Dario Garcia and Richard Harvey, instructed by Mishcon de Reya LLP, for the
Respondent
2
© CROWN COPYRIGHT 2020
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