In message , at 14:29:00 on Tue, 21 May
2019, Recliner remarked:

The theory is that with taxi drivers below the £85k VAT limit, they
can't charge their riders VAT.

The question is what service Uber is providing to the passengers: a taxi
service or a booking service.

I don't think the passengers get an itemised bill breaking out those two
components.

Similarly, does it employ the drivers, or just provide a booking
service for them?

That's famously something being looked a very closely for employment law
reasons.

The question which then arises is "if they are employees, is the
passenger's bill entirely from Uber, and if so where's the VAT, given
Uber itself turns over more than £85k per annum".
--
Roland Perry