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.
- Ltd company or sole trader 213 9
- Generic PAYE notices 191 5
- VAT Bad Debt Relief 53 1
- Excessive Security 549 23
- Cross Border VAT Reclaims 179 5
- Disengaging a client who uses our office as a registered office address 604 14
- Fee protection 219 8
- I know this has been done to death but IRIS / DIGITA / CCH??? 356 5
- LLP classification of division of profit 137 4
- Changes in NHS pensions 182 1
- Free Agent data? 197 3
- Reusing dissolved company name? 154 2
- deductions for OMB companies 192 3
- Stopping trading and de-registering for VAT 170 4
- Insolvent Liquidation 115 1
- insolvency ip control 163 1
- Capital Allowances on Furnished Holiday Lets Business 142 3
- Mature student with NO GCSEs or A levels but with very solid 2:1 degree, needs help? 547 9
- What tax rules apply to oversea representative office employees in UK? 93 1
- UK company avoiding tax 241 2
- Xtuple 480
- Qtac payroll for bureau 323
- Confused - Professional Association a Mutual trader, or not? 270
- Industrial & Provident Societies 260
- Data transfer from Sage Line 50 to VT Transaction+ 202
- Mehjoo 198
- VAT on commission from Oyster card top up, lottery & paypoint 166
- New strategic report 161
- South African Government Pension 138
- Domain name sale and limited company 137