Supply – Exempt supply – Association of Teachers of Dancing – Whether professional association – Whether primary purpose of association was fostering of professional expertise – Value Added Tax Act 1983, Sch. 6, Grp. 9, item 1(b) and (c) – Supply – Exempt supply – Tests in ballroom dancing for children – Whether education of a kind provided by school or university – Value Added Tax Act 1983, Sch. 6, Grp. 6, item 2(a).
The issues were:
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