Although not VAT cases themselves, one of the main questions was whether taxi operators like Uber and Free Now are required to act as principal when entering into a contractual obligation with the passenger to provide a journey. The High Court held in the ULL case that to comply with the provisions of the Private Hire Vehicles (London) Act 1998, ULL and Free Now would have to accept a contractual obligation to the passenger as a principal to carry out the booking; if it did not, it was in breach of its licence for regulatory purposes.
Source: ey.com
Latest Posts in "United Kingdom"
- UK May Cut VAT on Public EV Charging to Offset Pay-Per-Mile Scheme and Boost Adoption
- UK May Cut VAT on Public EV Charging to 5% to Match Home Rates and Boost Adoption
- UK Overhauls VAT Grouping Rules to Attract Global Investment and Reclaim Overpaid VAT
- Supreme Court Rules VAT on Share Sale Costs Not Recoverable Despite Fundraising Purpose
- PFI Expiry: Managing VAT and Partial Exemption Risks at Asset Handback for Local Authorities
