Marcus Webb Golf Professional v The Commissioners for HM Revenue and Customs

JurisdictionUK Non-devolved
JudgeMr Justice Henderson
Neutral Citation[2012] UKUT 378 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,23 October 2012
Date23 October 2012
Published date01 December 2016
[2012] UKUT 378 (TCC)
Appeal number FTC/40/2010
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
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
MARCUS WEBB GOLF PROFESSIONAL Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
TRIBUNAL: MR JUSTICE HENDERSON
Sitting in public at The Rolls Building, London EC4A 1NL on 9 May 2012
Mr B J Rice of B J Rice & Associates for the Appellant
Ms Suzanne Lambert, instructed by the General Counsel and Solicitor to HM Revenue
and Customs, for the Respondents
© CROWN COPYRIGHT 2010

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