Director and employee of limited company

Exemption

Belly dancing tuition

Flowchart

Generally

Individual teacher employing another teacher

No private tuition by company

Partnership

Selective, fiscal neutrality not breached

Subjects ordinarily taught in school or university

Tuition or managing Kumon system and providing facilities for students to do exercises

Golf tuition provided by golf professional, relevance of fiscal neutrality

Individual acting in freelance capacity

Lecturing on courses offered by another body

Partnership

Use of teaching methods and materials under 'Kumon' licence