VAT – Independently carrying on an economic activity – Article 4 Sixth Directive – Bound by employment contract – Or employment relationship regarding working conditions, remuneration, employer’s liability – Whether driver working for taxi firm was independent
VAT – Registered person – Whether Appellant provided services in partnership or on his own account
Citations:
[2008] UKVAT V20665
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 June 2022; Ref: scu.272948