TC09534 - [2025] UKFTT 00594 (TC)

Tuition is provided “privately” where it is provided by teachers on their own account and at their own risk (Haderer at [30]).

A person who makes themselves available as a teacher in respect of a course offered by another body is not providing tuition privately (Eulitz v Finanzamt Dresden 1 (Case C-473/08) at [52-53]). This is the case, even if the teacher is acting in a self-employed capacity (Eulitz at [47]). In the domestic context, both of these points were confirmed by Henderson J in Marcus Webb v HMRC [2012] UKUT 378 (TCC) at [24].

As we have said, this element is relevant only to DCI. The question is whether the members of the LLP who taught classes were doing so on their own account and at their own risk or whether they were doing so on behalf of the LLP as a separate entity.