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The tax implications of the Uber case for workers and the self-employed operating in the ‘gig’ economy.
KEY POINTS
- The employment tribunal ruled that Uber drivers are workers.
- The decision does not make them employees for tax purposes.
- Tax and employment law have not kept pace with modern working practices.
- Could there be VAT implications from the Uber decision?
The publicity on the case brought by drivers against the transport network company Uber (Aslam Farrar & Others v Uber BV Uber London Ltd & Uber Britannia Ltd) was difficult to miss but see Aslam & Farrar v Uber for a summary. In brief the Employment Tribunal agreed that the drivers were workers rather than self-employed.
Although the case was brought in an employment tribunal and...
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