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.
- Capital Allowances 89 2
- Acquisition by company 54 4
- Transfer of land to family members 52 2
- R&D on products not sold 66 2
- Under Cash Accounting rules how do I account for a credit note issued outside the Corp Tax period? 180 3
- Inheritance Tax - Simple Question 55 2
- The complete uselessness of the British banking system 554 11
- The process of issuing dividend? 169 6
- Not registered for VAT. Germany wants proof! 167 5
- Client using boyfriend's personal account 1,375 22
- Pattern for CTA 306 7
- Incorrect Accounts. Is it worth taking action against the old accountant? 1,319 8
- equipment rental 196 9
- R185 (Estates) in final year of administration 81 2
- SATR won't match P14 - what would you do? 200 5
- Travelling costs claimable? 82 1
- Non-resident employer & employee 84 3
- Claiming salary pre incorporation 172 2
- Write off of former director's loan 925 13
- PPR query 142 1
- Desperately seeking Susan, Sam or anyone with any other name 1,354
- Darwinpay Partnership Assessment 436
- Alphabet shares 234
- Agent fees to sell business 230
- ACCA continuity of practice arrangement needed 223
- How to reclaim VAT for a non-EC UK visitor 167
- Charge out rates in London 166
- which entity 147
- UK tax regime 'attractive' to investors, says KPMG 140
- confusion about 140