- The UK Supreme Court ruled against Uber in a VAT liability case for private hire vehicle services.
- The case involved whether operators act as principal or agent in booking contracts.
- If operators acted as agents, drivers would handle VAT, often avoiding it due to low turnover.
- Uber initially won a High Court ruling applying to all of England and Wales, not just London.
- Uber lost at the Court of Appeal, and the Supreme Court upheld this decision.
- The Supreme Court found no requirement in the law for operators to act as principal.
- The decision may lead to potential reform of VAT rules for private hire vehicle operators.
- The UK Government previously sought industry feedback on VAT and transport legislation changes.
Source: answerconnect.cch.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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