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.
- Small hotel - food for personal use 125 2
- Late RTI submissions on change of accountants 83 2
- Xero Pain Points 183 11
- VAT - How hard is it? 296 15
- Tax Return for arrivals into the UK 128 4
- New starter - tax code 93 3
- Tax Filer - Transfering figures from partnership to personal returns 88 4
- Copies of every transaction can't be OK!! 546 9
- ACCOUNTING TREATMENT FOR DISBURSEMENTS 216 3
- Childcare 255 4
- Bookkeeping - Relevant Qualifications? 209 2
- The importance of Grammar 784 21
- Overdrawn directors loan account. 790 19
- New .accountant domain name extension 94 1
- VAT REGISTATIONS 200 4
- SA302 list of lenders accepting alternative 1,455 18
- Can I force IRIS to produce an amended tax return ? 206 5
- Fees for successfully defending a COP9 enquiry 411 12
- Why does Aweb always take the nuclear option … 2,535 53
- Is this dodgy? 776 17
- Any knowledge of salesorder.com 357
- Chart of account segments; Balance sheet vs P&L 293
- HMRC RTI Filing Problem 278
- Goodwill and the Summer 2015 Budget 276
- Could and would anyone here carry out a hot file review of some non statutory audit work please? 268
- Electric Car 219
- S222 Charge 199
- What is the best acounting software for online international retail business? 192
- Foreign Tax on Pensions 188
- Company Structure 168