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Golf tuition is VAT-able

13 November 2012
Issue: 4379 / Categories: Tax cases , VAT
Marcus Webb Golf Professional v CRC, Upper Tribunal (Tax and Chancery Chamber)

The taxpayer partnership ran a golf professionals’ shop. It employed a golf pro W who provided lessons to customers. He also taught his own clients on a self-employed basis.

The taxpayer said the supplies of tuition services by W should be exempt from VAT under VATA 1994 Sch 9 Group 6 item 2.

The First-tier Tribunal did not agree finding lessons were supplied in W’s capacity as an employee of the taxpayer which appealed.

The issue for determination was whether the tuition fell outside the concept of “school or university education” for the purposes of article 13A(1)(j) of the Sixth Directive 77/388/EEC; in particular whether the lessons were “given privately”.

To be private the teacher had to carry them out on his own account and at his own risk. In this instance the tuition had been provided on behalf of the taxpayer...

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