What is private tuition?

The taxpayer operated as a sole practitioner providing nutritional advice to individuals and groups. She had no formal teaching qualification but held a diploma in nutrition.

She claimed her advice sessions were an exempt supply of private tuition for VAT purposes so she did not therefore need to be registered for VAT.

Her view was her role involved educating people about what to eat food preparation and understanding nutrition. Under the terms of her diploma she was not permitted to treat diagnose or counsel in nutrition.

HMRC decided the taxpayer’s business activities were consulting or advising; these could not fall within the definition of ‘tuition’ because there was no course class or lesson of instruction involved.

The taxpayer appealed.

The issue before the First-tier Tribunal was whether or not the taxpayer provided private...