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Selling yourself

19 July 2011
Issue: 4313 / Categories: Forum & Feedback , VAT
A member of a limited liability partnership provides coaching and training courses to both businesses and individuals. The conditions relating to the exemption from VAT are reviewed

I have a client who is a member of a limited liability partnership (LLP). The activity of the partnership is to provide coaching and training courses in marketing and advertising skills not just in relation to a business selling goods and services but also for example to school or university leavers on how to sell themselves to get a job.

All of the courses are provided by a member of the LLP (rather than employees) and all are one-off events in groups of ten to twelve students where each delegate pays £50 for the right to attend.

My questions are as follows.

Does the nature of the courses mean that they qualify as ‘private tuition’ in accordance with the VAT legislation i.e. as a subject ordinarily taught in a school or university?


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