VTAXPER Three Driving School Supply Arrangements Diagrams Illustrating

vtaxper - three driving school supply arrangements: diagrams illustrating the accounting consequences referred to in vtaxper66600 1.

VTAXPER - Three Driving School Supply Arrangements:
Diagrams illustrating the accounting consequences referred to in
VTAXPER66600

1. The driving instructors are employees of the driving school
2. The driving instructors are self-employed contractors engaged by
the school under contracts for services. They supply their services to
the school; the school then makes an onward supply of tuition to the
pupils

3
. The driving instructors are independent principals who supply
tuition direct to their pupils, using the school as an agent