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Official guidance
VAT Taxable Person Manual

VTAXPER76500 · Particular trades: taxi and hire cars

  • VTAXPER76600 · The problem
  • VTAXPER76700 · Who is supplying the taxi transport? - how to decide
  • VTAXPER76800 · Questions to ask the trader
  • VTAXPER76900 · Are there any clear contractual differences between cash and account work?
  • VTAXPER77000 · Are the drivers employees of the cab firm?
  • VTAXPER77100 · To whom do the drivers supply their services, the cab firm or the customer?
  • VTAXPER77200 · Accounting consequences
  1. Particular trades: contents
  2. Particular trades: taxi and hire cars: contents

VTAXPER76500 | Particular trades: taxi and hire cars: contents

From HM Revenue & Customs · VAT Taxable Person Manual

Contents7 entries

  1. VTAXPER76600Particular trades: taxi and hire cars: the problem
  2. VTAXPER76700Particular trades: taxi and hire cars: who is supplying the taxi transport? - how to decide
  3. VTAXPER76800Particular trades: taxi and hire cars: questions to ask the trader
  4. VTAXPER76900Particular trades: taxi and hire cars: are there any clear contractual differences between cash and account work?
  5. VTAXPER77000Particular trades: taxi and hire cars: are the drivers employees of the cab firm?
  6. VTAXPER77100Particular trades: taxi and hire cars: to whom do the drivers supply their services, the cab firm or the customer?
  7. VTAXPER77200Particular trades: taxi and hire cars: accounting consequences
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