- HMRC has paused requiring Uber to collect full VAT on its platform.
- This follows a related case involving Bolt and TOMS VAT in the Upper Tribunal.
- The issue is whether platforms act as the contracting principal for VAT collection.
- The Bolt case determined Bolt is not the principal, as drivers are independent.
- Bolt only needs to charge VAT on its margin, not the entire service.
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.
