Taxi and hire car services
Drivers, agents or principal
Generally
Case Law –
Camberwell Cars Ltd. [1993] BVC 875
;
Carless v. Customs and Excise Commissioners. [1993] BVC 179
Drivers, meaning of agent
Commentary –
Indirect Tax Reporter ¶54-060
Exclusion from zero-rating
Commentary –
Indirect Tax Reporter ¶22-400
German legislation applying different rates of VAT to transport by taxi and minicab
Hire of car with driver v self-drive
Commentary –
Indirect Tax Reporter ¶13-544
Principle of fiscal neutrality
Self-supplies of cars
– see Self-supplies
Ten-passenger limit
Commentary –
Indirect Tax Reporter ¶22-375
Transport of passengers and accompanying luggage