Private Tutors who "employ" others...
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.
- Mixture of online and offline SA returns 266 5
- What would you do here, potential insolvency. 384 6
- VAT - Medical Staff 162 2
- Vat on construction of residential property 1,115 13
- Really?! 817 10
- CIS 213 5
- Entrepreneur - want to submit accounts by myself 1,176 16
- Auto enrolment confusion 1,375 26
- Separate companies same Director buy from each other 649 15
- VAT 701/49 query 227 2
- backpack 302 3
- Sage Line 50 Data conversion 166 3
- Bookkeeping question for Finance Lease payments 250 3
- Viewing folder contens en masse 350 8
- HMRC Funding for Employee PAYE refund 198 3
- Tax relief on Enterprise Investment Scheme subscriptions 167 2
- Calculation of 10 year anniversary charge 197 1
- pension contribution annual allowance charge 138 1
- Dominant influence and intercompany loans 256 6
- Company Car for Owner Director number crunching - is there a ready reckoner? 468 6
- Self employed and HMRC Worldwide Subsistence Rates 705
- 2015 tax year end 440
- Interest paid - do new rules affect Tax Credits? 416
- Self employed consultant working in Ireland 357
- Costly Accounting Software contract 314
- Directors' advances and credits 255
- Market Invoice (P2P invoice discounting) tax treatment 255
- DTA tie-breaker issue 239
- Tax on internet ad sharing income 222
- Credit against UK NI for NI paid to EEC Countries 203