This was an appeal by HMRC against a decision of the First-tier Tribunal (‘FTT’) in favour of Anna Cook (‘The Respondant’). In the period 1 October 2010 to 16 September 2012 Ms Cook made supplies of Ceroc dancing classes to the public. HMRC considered that those supplies were standard rated for VAT purposes. Ms Cook successfully appealed against that decision, contending that the supplies were exempt on the basis that they were supplies of private tuition in a subject ordinarily taught in a school or university, namely the subject of dance.   

The teaching of Ceroc uses a form of pairs dancing that incorporates moves from many other styles of dance and involves a particular methodology for learning those moves. Ceroc teachers are only allowed to teach moves which are set out on the Ceroc intranet, which illustrates approximately 900 different moves. 

The following points were common ground: