- While this case mainly concerns employment law it has important VAT implications.
- In the UK, many Uber drivers will not breach the VAT registration threshold – the ride is VAT-free and the Treasury does not collect from Uber or the drivers.
- Since Uber was held to be acting as principal, it is difficult to see that a contradictory decision could be reached if the court were to review the VAT position.
Source: taxation.co.uk
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