The government has published a consultation on the potential tax impacts of the Uber Britannia Limited v Sefton Borough Council High Court judgment that was handed down on 28 July 2023, and the Uber London Limited v Transport for London High Court judgment that was handed down on 6 December 2021, on the private hire vehicle (PHV) sector and its passengers. This consultation invites views on potential government interventions that could help to mitigate any undue adverse effects on the PHV sector and its passengers.
Consultation on the VAT treatment of Private Hire Vehicles