Cases - Pritchard (t/a Dace at 8), VAT Decision No. 18019

Record details

Name

Pritchard (t/a Dace at 8)

Date

[2003]

Citation

BVC 4,090

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

A couple operated a dancing school and hired a room for their classes. It was held that they were renting facilities to allow participation in a physical recreation and the charge was VAT standard-rated. The couple had argued that the classes were operated as a school and should be VAT-exempt.