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Be careful what you wish for

07 December 2016 / Leigh Sayliss
Issue: 4579 / Categories: Comment & Analysis

The tax implications of the Uber case for workers and the self-employed operating in the ‘gig’ economy.


  • 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...

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