An Employment Tribunal has decided that Uber is supplying transportation services. The consequence of that decision is that Uber should be charging VAT to customers and paying it to HMRC. And that will be true not just now but for the whole period for which Uber has operated in the UK, a period of longer than four years.
An Advocate General at the European Court of Justice has also said Uber is supplying transportation services. And I think those decisions are right. And I am a QC specialising in tax, so this is a view I am entitled to hold. I have also taken formal advice from another QC who specialises in VAT.
Err, no, not really, it doesn’t follow. Definitions in different parts of the law are different, no?
And the VAT liability is upon the individual river at present, no? Whether they are registered etc?
There being a useful little test. There are other (and older) methods of booking a cab through a central billing operation. How do they deal with VAT?