Thanks Eagle...I am myself a music teacher and from my point of view if thats the way she earns her money it does not matter one jot if it does not conveniently fit into the tax mans definitions...he has to find a way to make it fit or create a new type of self employment.To my knowlendge,the Inland Revenue hold no power over the structure of a business and it is up to them to be flexible and work around her.Nothing in English law prevents someone earning money in a way that defies categorization by the Inland Revenue.Don't be hoodwinked by anyone..especially civil servants!
EL Cid