The UK government has published a call for evidence on the “VAT challenges of the sharing economy” and the issues it identifies for the UK tax base. Any digital platform which facilitates the supply of services between two or more unconnected parties, where those services do not involve any transfers in the ownership of tangible or intangible property would be in scope. Examples given are individuals hiring out their labour or renting out their assets, in return for consideration (whether monetary or non-monetary).
Source: dlapiper.com
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