Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

VAT therapy

05 March 2013
Issue: 4393 / Categories: Forum & Feedback , VAT

A physiotherapist provides her services through a company. She intends to give up the practical side of her work but continue to lecture and provide personal training

Our client is in business and trades as a physiotherapist and acupuncturist. She intends to give up her physiotherapy practice but will continue to train and lecture for the foreseeable future. This work is carried out through her limited company.

Some physiotherapy practices ask our client to do personal training. This work seems to be outside the scope of VAT and we are proposing that she should do that as an individual.

With regard to the training courses that our client supplies where she sometimes has other lecturers working we were proposing to leave that business to run through the limited company and if the limited company’s turnover is sufficient it will remain registered for VAT for those purposes.

However if we remove the personal training from the limited company its turnover will almost certainly come down to a level below the VAT threshold and we can...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon