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.
- Closing my business down 70 4
- What do you all do in your spare time? 839 34
- New ACCOUNTINGQUESTIONS website launching 272 6
- JUDGE FRAUD ALERT 267 4
- VAT on long lease in comercial property that has opted to Tax 191 6
- Director - earning less than £8500 and no taxable benefits - PllD? 98 1
- So who has completed a 2015 tax return then? 586 12
- Scams are not always obvious 2,240 36
- Auto Enrolment - Director Only Answer 1,466 21
- CIS Subcontractor Catch Twenty Two Position after 14 years 188 2
- VAT flat rate scheme 102 1
- Can I record depreciation, prepayments and accrued expenses in cash accounting? 288 4
- Need some help on importing procedures and VAT 87 1
- I have let a client go as it wasnt worth the hassle, 2,092 19
- TaxCalc - A Return to Form 412 6
- Should a non trustee sign Scottish charity accounts? 151 1
- How do we get US withholding tax back? 221 3
- FPS or EPS 169 2
- Continuity of Practice 219 2
- IRIS Professional Yearend 144 2
- Moving away from CCH software 953
- QROP pension input amounts 440
- write off loan or loan to equity swap or both 382
- HMRC BENCHMARK EXPENSES 357
- Unused Losses and Post Cessation Receipts 325
- fraud 284
- EIS relief on transferring shares to spouse 259
- Sole trade business in UK, but the owner works from EU 228
- Construction CIS LLP Company 212
- EPS and CIS deductions 200