- Supreme Court ruled private-hire operators do not have a contractual relationship with passengers
- Operators are exempt from employment taxes and not liable for VAT
- Case originated from Uber’s legal battle after drivers were classified as workers in 2021
- In 2023, Uber obtained a High Court declaration that operators contract with passengers
- This would have made operators liable for 20 percent VAT
- Court of Appeal overturned the decision in July 2024 after challenges from Delta Taxis and Veezu
- Uber took the case to the Supreme Court
- HMRC granted permission to challenge the Bolt TOMS ruling
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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