FTT dismisses taxpayers appeal in VAT “private tuition exemption” case

In Premier Family Martial Arts LLP v HMRC [2020] UKFTT 1 (TC), the First-tier Tribunal has dismissed the taxpayer’s appeal and decided that kickboxing classes do not fall within the “private tuition exemption” in Article 132(1)(j) of the Principal VAT Directive and VATA 1994 Schedule 9 Group 6 Item 2.  The Tribunal also held that the UK legislation was consistent with EU law.


John Brinsmead-Stockham appeared for HMRC.