Uber Britannia argued that the national 20% rate of VAT should apply to the whole industry, in accordance with the Local Government Act (1976), whereas the private hire firms opposed this claim.
Despite its recent victory, Uber is facing more scrutiny from HM Revenue and Customs (HMRC). HMRC is disputing that the company has paid the correct amount of VAT, arguing that it owes £386 million
Source: internationaltaxreview.com