The Commissioners for HM Revenue and Customs v Anna Cook [2021] UKUT 0015 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and JudgeThomas Scott on 28 January 2021
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VALUE ADDED TAX – individual teaching Ceroc dancing in dance classes – whether exempt as the supply of private tuition in a subject ordinarily taught in a school or university – no – appeal allowed