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Dan Niedham article on the problem with advance fee payments.
Tl;dr: may not actually work to avoid paying VAT, and may cause real headaches for schools .
I read a post about (some) parents choosing to pay private school fees up front - 1) specifically now, because they can avoid the VAT if they do and 2) in general, because schools have always apparently offered discounts if you do that. Only mentioning because it was a surprise (I’m always surprised by how deeply, fundamentally, inter-generationally, wealthy some people are) and it feels wrong.