Dance instructors lose VAT exemption appeal

Dance teachers who ran private lessons appealed against VAT assessments by HMRC as they argued their classes were commonly taught in schools

Rushby Dance and Fitness Centre, Jagers Dance and Events, Dance Consultants International (DCI) and Karen Maria Hilton considered their exercise classes to be exempt from VAT as the classes were run effectively as private tuition.

Rushby and Jagers were both issued VAT assessments and penalties, but the First Tier Tribunal (FTT) appeal was not against these. These two operate as partnerships while DCI is a limited liability partnership (LLP) and Karen Maria Hilton is run by Karen Hilton with her as the sole trader.

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