Minicab business: supplies of services to drivers
In Parker Car Services v HMRC (TC00528 – 9 June) a partnership operated a taxi business using about 300 self-employed drivers to make supplies to ‘accounts customers’. These customers made payment to the partnership which retained part of the payment as commission and passed the balance to the drivers.
HMRC formed the opinion that the partnership had failed to account for VAT on the full consideration for supplies which it made to the drivers in return for...
