Readers' forum : Sticky wicket

I read with interest Neil Warren’s VAT article about his bathroom fitt er and business splitting (Taxation ‘Is it magic?’). I act for a client who is a cricket coach who operates his business through a limited company.

Some of the coaching is for local clubs (the club pays the fee). On other occasions the children (or parents to be more precise) pay a fee directly to my client for summer cricket courses evening net practices and associated activities. He does most of the coaching supported by two self-employed coaches whom he uses on an ad hoc basis.

As I understand it if we had set up the business as a sole trader the income paid by the parents would be exempt from VAT but not that from the local clubs. But does this exemption not apply to limited companies?

The company turnover is...