Marcus Webb Golf Professional v Revenue & Customs [2009] UKFTT 388 (TC) (29 December 2009)

Marcus Webb Golf Professional v Revenue & Customs [2009] UKFTT 388 (TC) (29 December 2009)

Tuition supplied by an employee does not qualify for VAT exemption under item 2 of Group 6 of Schedule 9 to the VAT Act 1994 because the Directive and UK law require the tuition to be supplied privately by a self-employed teacher; the principle of fiscal neutrality cannot override this express requirement.

Citation
[2009] UKFTT 388 (TC)
Parties
Appellant: Marcus Webb Golf Professional; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
29 December 2009
Procedural Posture
VAT Exemption Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Exemption, Private Tuition, Fiscal Neutrality, Directive Implementation
Tax Law European Union Law VAT Exemption Private Tuition Fiscal Neutrality Directive Implementation

Case Brief

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Parties

Marcus Webb Golf Professional

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (VAT)

Respondents

Procedural Posture

VAT Exemption Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether golf tuition supplied by an employee qualifies for VAT exemption under item 2 of Group 6 of Schedule 9 to the VAT Act 1994
  2. 2 Whether UK law correctly transposes Article 13A(1)(j) of the Sixth Directive
  3. 3 Whether the principle of fiscal neutrality overrides the requirement for tuition to be supplied by a self-employed teacher

Ratio Decidendi

Tuition supplied by an employee does not qualify for VAT exemption under item 2 of Group 6 of Schedule 9 to the VAT Act 1994 because the Directive and UK law require the tuition to be supplied privately by a self-employed teacher; the principle of fiscal neutrality cannot override this express requirement.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; tuition supplied by Mr West as an employee is not exempt; HMRC can rely on the three-year cap.