VAT, Private Hire and HMRC’s Consultation: Legal Certainty Still Absent
HMRC’s recent consultation response on the VAT treatment of private hire services, published alongside the Budget, represents a significant development in the ongoing attempt to define VAT liability within the sector. However, while the response addresses the position of large ride-hailing platforms, it leaves unresolved — and in some respects unexamined — the position of […]
The case of PGMOL Ltd vs HMRC
The case of PGMOL Ltd vs HMRC is one of the more notable recent legal disputes in the UK concerning the relationship between self-employed contractors and employers, specifically regarding the obligation to deduct Income Tax and National Insurance Contributions (NICs). The case centred around whether the part-time referees who provide their services to Professional Game […]
Making Tax Digital: What Private Hire Operators and Drivers Need to Know
In a major shift in UK tax administration, Making Tax Digital (MTD) is now on the doorstep for many self-employed taxpayers, including private hire drivers and eventually operators. This reform represents one of the biggest changes to the way income tax is reported in decades — replacing the annual Self-Assessment return with more frequent digital […]
HMRC’s VAT Consultation: A Policy Built for Platforms, Not the Private Hire Trade
The Government’s recent Budget and HMRC consultation on VAT and private hire services has sent a clear message to the largest ride-hailing platforms — but a far less clear one to the rest of the industry. By removing access to the Tour Operators’ Margin Scheme (TOMS) for ride-hailers such as Uber and Bolt, HMRC has […]