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VAT on matchmaking

Art or science?

If you want to research what actually happens in certain walks of life, VAT tribunal reports are a treasure trove. We learn about the purpose and activities behind pilates (Hocking [2014] UKFTT 1034), belly dancing (Cheruvier [2014] UKFTT 7), fortune telling (Indian Palmist (2003) VAT Decision 18397), and several more.

To this, and the others, we can add matchmaking services, brought to us by the case of Gray & Farrar International LLP [2019] UKFTT 684. 

That’s a grand sounding name, but, in reality, one person is responsible for providing the service, namely Claire Sweetingham, assisted by a small team. So, what kind of person is she and what is the service?

To read more (click here)