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Sussex
PostPosted: Tue Jul 29, 2025 5:57 pm 
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D.E.L.T.A. Merseyside Limited and another v Uber Britannia Limited

https://www.bailii.org/uk/cases/UKSC/2025/31.html

The Supreme Court has decided that private-hire operators in England and Wales (outside of London and Plymouth) do not automatically enter into a contract with passengers, and therefore are exempt from VAT. It is a matter for those operators licensed under the 1976 Act to decide if they wish to operate as principal or as an agency.

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Sussex
PostPosted: Wed Jul 30, 2025 8:21 pm 
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A much more authoritative breakdown of the decision (and the background to it) can be found on the Local Government Lawyer site, authored by two of the lawyers involved in the proceedings.

https://www.localgovernmentlawyer.co.uk ... ontracting

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