Skip to main content
Home

Use "" to search for specific phrases.

  • Sign in
  • Home
  • Statute Finder
  • HMRC Manual Finder
  • Case Finder
  • Standards Finder
  • Accountancy Daily
  • Help
Get in touch
0800 231 5199
  1. Home
  2. Index
  3. T
  4. Taxi and hire car services

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

Case Law – Pro Med Logistik GmbH v Finanzamt Dresden-Süd; Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (Joined Cases C-454/12 and C-455/12) [2014] BVC 18

Hire of car with driver v self-drive

Commentary – Indirect Tax Reporter ¶13-544

Principle of fiscal neutrality

Case Law – Pro Med Logistik GmbH v Finanzamt Dresden-Süd; Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (Joined Cases C-454/12 and C-455/12) [2014] BVC 18

Self-supplies of cars

– see Self-supplies

Ten-passenger limit

Commentary – Indirect Tax Reporter ¶22-375

Transport of passengers and accompanying luggage

Case Law – Pro Med Logistik GmbH v Finanzamt Dresden-Süd; Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (Joined Cases C-454/12 and C-455/12) [2014] BVC 18

Full LibraryHMRC ArchiveRed and Green ArchiveNews Archive
Close all
Croner-i Limited
240 Blackfriars Road
London
SE1 8NW
United Kingdom

Copyright © 2021 Croner-i Ltd

Other links

  • About Us
  • TaxCall advice line
  • GDPR
  • Legal Info
  • Privacy Policy
  • Terms and Conditions
  • Disclaimer
  • Returns

The Big Tax Index

  1. A
  2. B
  3. C
  4. D
  5. E
  6. F
  7. G
  8. H
  9. I
  10. J
  11. K
  12. L
  13. M
  14. N
  15. O
  16. P
  17. Q
  18. R
  19. S
  20. T
  21. U
  22. V
  23. W
  24. X
  25. Y
  26. Z

Share

Follow us

Croner-i Ltd
Feefo logo

Documents

You are attempting to documents.

The maximum number of documents that can be ed at once is 1000. So your request will be limited to the first 1000 documents.

To make your more manageable, we have automatically split your selection into separate batches of up to 25 documents.

batch

Croner-i Tax and Accounting

Do you want to find out more about Croner-i?

Book a free 15 minute demo

Talk to us on live chat
Call an Expert: 0800 231 5199