The High Court recently made comments about VAT in a case involving Uber Britannia Ltd. The court was trying to determine the identity of the operator, whether it was the driver or Uber. This was important because it affected the validity of the license. Veezu, an interested party, explained that different contractual arrangements had different VAT outcomes. The court concluded that VAT is a result of the contractual arrangement, not a factor in understanding it. Tripartite arrangements are complicated, and VAT is a tax on supply, not money movement.
Source Accountingweb
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