Marcus Webb Golf Professional v HMRC

In Marcus Webb Golf Professional v HMRC (Upper Tribunal – 26 October) a partnership provided golf tuition. HMRC accepted that where such tuition was given by one of the partners it qualified for exemption under VATA 1994 Sch 9 Group 6 Item 2. However they issued a ruling that VAT was chargeable where the tuition was given by an employee. The partnership appealed contending that this distinction violated the principle of fiscal neutrality. The First-tier Tribunal rejected this contention and dismissed the appeal holding that the distinction was justified by Article 13A1(j) of the EC Sixth Directive which restricted the exemption to ‘tuition given privately’. The Upper Tribunal upheld this decision. Henderson J held that in order to qualify for exemption ‘the relevant tuition should be provided by a teacher who is acting both on his own account and...