VAT implications of physical education and personal training courses
Our client is a personal trainer and (my apologies for the pun) he runs his own company that employs just him and provides his services. However the company does use subcontractors when the owner is too busy to see and advise clients personally.
He now hopes to expand his business by doing some work for schools and academies still by providing physical education courses.
The schools are government-funded for these courses and they intend to engage our client as the provider. The intention is that the client will contract with the schools rather than the pupils.
At present the company is not VAT-registered and because most of the current customers are drawn from the public and the company has few inputs the owner would prefer that this remained the case.
However if the turnover from this work is taxable supplies then given the...
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