..TAXI
LAW...TAXI LAW
Some tax issues directly flow from a driver’s status as a worker – for example, National Insurance contributions. Others, such as V.A.T. are based (amongst other things) on whether or not the operator is acting as an agent or principal in a particular situation. Again, this is to do with the proper construction and interpretation by tribunals and courts of the relationship between drivers and oper- ators and also third parties.
So, if operator A is registered for V.A.T., as most operators are, when their driver Mr. X picks up a fare through the dispatch system used, who is liable for the V.A.T.? Is it the operator because the customer books through them? Or is it the driver who earns the fare at the end of the journey on which they took the customer?
This article highlights that questions of the operator: driver relationship have far-reaching consequences, not just in terms of employment law but crossing over into a wider array of areas. However the theme remains the same – there is no definitive answer because each and every case is different and early advice and practical and tactical decisions are vitally important.
Article written by:
Henry Skudra – Henry is a barrister at Citadel Chambers with specialist expertise in all types of taxi law matters, which covers employment, tax (both direct and indirect), commercial and licensing matters. His broad practice and experience means he can advise across the whole spectrum of legal issues that those in the industry face. and Conor Nolan – TaxiLaw
Disclaimer: this article is for information only, and does not constitute legal advice.
Anyone with concerns about the issues raised or wishing to find out more information is urged to seek legal advice.
Should you have any queries, please contact Conor Nolan at TaxiLaw on 01743 298460 or email
admin@taxilaw.co.uk
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TAXILAWTA
LEADING PROVIDERS OF LICENSING, VA ADVICE & PLAN
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SULTANTS VA OMPT&C PA
TA VAT HIRE OPERATORS
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ANY STR AT
Tax Tribu essional advice Call or email us today on
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NOVEMBER 2021 31 RUCTURE unal Matters
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