Motocross riding not subject ordinarily taught in schools
In Simon Newell t/a Chiltern Young Riders v HMRC [2015] UKFTT 0535 (28 October 2015) the FTT found that motocross riding was not a ‘subject ordinarily taught in schools or universities’ so that its tuition was not exempt from VAT (VATA 1994 Sch 9 Group 6 item 2).
Chiltern Young Riders (CYR) offered instruction in motocross riding motorcycle repair and maintenance to children. It appealed against HMRC’s decision that it did not teach ‘a subject ordinarily taught in schools or universities’ and therefore could not avail itself of the exemption.
The FTT noted the evidence that there were only a total of 17 schools where either pupils were being taught motocross or the management was intending to introduce it. In addition there were 34 schools with parents or pupils that had expressed an interest in the subject being...
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Motocross riding not subject ordinarily taught in schools
In Simon Newell t/a Chiltern Young Riders v HMRC [2015] UKFTT 0535 (28 October 2015) the FTT found that motocross riding was not a ‘subject ordinarily taught in schools or universities’ so that its tuition was not exempt from VAT (VATA 1994 Sch 9 Group 6 item 2).
Chiltern Young Riders (CYR) offered instruction in motocross riding motorcycle repair and maintenance to children. It appealed against HMRC’s decision that it did not teach ‘a subject ordinarily taught in schools or universities’ and therefore could not avail itself of the exemption.
The FTT noted the evidence that there were only a total of 17 schools where either pupils were being taught motocross or the management was intending to introduce it. In addition there were 34 schools with parents or pupils that had expressed an interest in the subject being...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
