VAT on; VAT off: Martial Arts and the Education Exemption - an analysis by Max Schofield
Max Schofield analyses Premier Family Martial Arts LLP (“PFMA”) v HMRC  UKFTT 1 (TC), in which the First Tier Tribunal was tasked with assessing kickboxing classes and the education exemption for private tuition.
A shorter version was also published in the Tax Journal and is available here.
Max Schofield is a commercial chancery barrister with an interest in VAT liability and rates as well as contractual disputes and commercial injunctions. Max has been instructed to advise and appear in his own right on a broad range of indirect tax cases concerning a taxpayer’s legitimate expectation from an HMRC decision, VAT penalties, direct and immediate link for VAT recovery, the VAT treatment of various food and drinks products, and cases of unjust enrichment. Click here to view his profile.
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