- The previous government launched a consultation on the VAT treatment of private hire vehicles (PHVs).
- The consultation is seeking to understand the potential tax impacts of recent high court judgments on the PHV sector.
- The consultation invites views on government interventions that could mitigate adverse effects of these judgments (although one of these judgments has since been overturned by the Court of Appeal, and the Court of Appeal judgment upheld by the Supreme Court).
- Timing: the consultation closed on 8 August 2024. At the Autumn Budget 2024, the government stated that it was considering responses to the consultation and will respond in due course, which will now need to take into account the implications of the subsequent judgments.
Resources (click to open)
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