A Cook v HMRC

In A Cook v HMRC [2019] UKFTT 321 (21 May 2019) the FTT found that the teaching of Ceroc dancing fell within the education exemption (VATA 1994 Sch 9 Group 6 item 2).

Ms Cook had taught Ceroc dancing classes under the terms of a franchise agreement with Ceroc Enterprises. She had neither registered for VAT nor paid any VAT. The teaching of Ceroc uses a form of pairs dancing that incorporates moves from many other styles of dance (ballroom salsa jive hip hop and tango) and involves a particular methodology for learning those moves. The issue was whether the supplies by Ms Cook fell within the education exemption as ‘the supply of private tuition in a subject ordinarily taught in a school or university’.

Referring to Haderer (Case C-445/05) the FTT noted that the exemption is not limited to education which leads to...