Readers’ forum: Is there VAT to charge for coaching sessions?

I act for a client who provides executive coaching services for high-flying individuals looking to promote their careers in senior management positions. She recently did three days of coaching for a person based in Germany – two of the sessions were performed over Zoom but for the third session the person came to London and they did face-to-face training in a hotel conference room. My client has not charged VAT on her fee to her customer on the basis that the customer is permanently resident outside the UK – living in Germany – and therefore outside the scope of UK VAT but I am not sure. As a separate question she trades as a limited company but would the supplies have been exempt as private tuition if she was a sole trader instead?

Readers’ thoughts would be appreciated.

Query 20 137 – The Coach.

Coaching wouldn’t qualify for...