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My client operates a mostly summer language college where the get fees from groups of foreign students and they then hire teachers and classrooms and pay for accommodation with local famalies
“Private Schools” are specifically listed as being a profession and subject to close company surcharge per section 441 of TCA 1997
It seems obvious that this activity would be subject to surcharge, but I would like confirmation of same

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Asked on 14 September 2017 10:09 am