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.
- Website costs (intangible assets) tax relief 368 5
- last minute request 558 6
- HMRC now overriding SA bank repayment details on tax returns 650 13
- Xerocon 2016 1,070 27
- Entrepreneurs' Relief upon sale of a cash rich company 2,209 41
- buying asset and settling vendor's debt 287 6
- Posting invoices with balance brought forward 315 7
- Personal Tax 547 11
- USA Tax Query 213 1
- Disengagement Help! 1,692 25
- Is HMRC Basic Tools basically wrong? 961 6
- Expenses paid by director (the comapny owner) 349 2
- Write an article on latest tax changes for landlords. 614 18
- Corrupt Excel File 683 10
- Is Xero payroll as rubbish as I suspect it is? 1,992 43
- Locked Out of HMRC Online Account - HMRC Not Responding 295 2
- Re-Training costs - tax reief 438 7
- Capital Gain on Share Disposal with Held Over Gains 202 1
- 64-8's amazingly quick 395 4
- VAT - Check on clients business 1,263 46