Uber’s VAT Appeal Stayed Pending Bolt Outcome; Request for Return of Deposited Sums Refused

• The FTT extended the stay on Uber London Ltd’s VAT case pending the outcome of the Bolt Services UK Ltd appeal.
• Uber’s request to make the stay conditional on the return of VAT sums deposited under VATA 1994, s. 84(3) was refused.
• The FTT held that Uber’s appeal is “being entertained” as required by s. 84(3) because the sums have already been deposited.
• The FTT acknowledged Uber’s financial hardship but prioritized HMRC’s need to protect revenue due to the scale and uncertainty of the case.
• The stay remains in place as the outcome of the Bolt appeal is expected to materially assist in determining Uber’s case.

Source: claritaxnews.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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