On 21/05/2019 16:42, Recliner wrote:
Roland Perry wrote:
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".

Exactly. And that's why Uber may have a billion pound back tax bill.

Quite right too.

They can't have it both ways, having the exclusive billing contract with
the customer *and* not turning over £85,000 pa.