Following the latest Uber High Court decision, Sarah Delaney, director, indirect tax at EY considers the VAT implications of the case and the direction of travel for the rest of the sharing economy
In today’s digital world, digital platforms or apps are available for ordering just about anything consumers could want any time of the day. Ride-hailing apps helped start this change and the Covid-19 pandemic has undoubtedly accelerated the speed at which many businesses are going digital, as increasing numbers of consumers look to order goods and services from the comfort of their own sofa. Tax administrations around the globe are acutely aware of these developments and are keen to maximise VAT collection.
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