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A Cheruvier t/a Fleur Estelle Dance School (TC3148)
The taxpayer ran a dancing school at which she and six self-employed instructors tought belly dancing.
She accepted she was liable for VAT on the tuition by the other teachers but argued that the lessons she supplied personally were exempt under VATA 1994 sch 9 group 6 item 2.
She claimed she offered a serious course of study in a particular dance form equivalent to that taught in schools and universities.
HMRC disagreed saying there was no evidence belly dancing was among those taught at schools and universities where courses covered the broader subject of dance. They were longer than the courses provided by the taxpayer and entailed written work and examinations.
The First-tier Tribunal said the instruction offered by the taxpayer was serious and detailed but recreational rather than educational.
Her courses were practical in nature involving no written work. The judge agreed with...
