I know that a sole proprietor providing tuition (for subjects normally taught in school) is an exempt supply.
What if the tutor (a) takes on another tutor (b) to help out?
We have the following:
All students pay the sole proprietor (a). The proprietor provides half of the teaching personally and then has self-employed people (b) who contract with the proprietor (a) to provide services. There is no doubt over the status of the others and as such no one is providing tuition as an employee.
The problem is however that the guidance states that the services must be provided personally in either a sole trade or partner capacity. Clearly all involved here are self employed however the service supplied by the original proprietor (a) is being delivered by someone else (b) and therefore not delivered personally.