March 12, 2019

Uber: Our Judicial Review Proceedings

Last week we wrote to HMRC threatening judicial review proceedings in respect of its inexplicable failure to assess Uber to what we now estimate to be more than £1.1bn of unpaid VAT and interest.

HMRC’s failure to raise even ‘protective’ assessments means that even if the Supreme Court follows the Court of Appeal (and Employment Appeal Tribunal and Employment Tribunal) which said:

hundreds of millions of pounds will have forever been lost. We do not understand how HMRC can regard this as a proper way to behave.

We will update you further when we receive HMRC’s response.

Meanwhile you can read our Letter Before Action to HMRC and Uber’s First and Second Witness Statements in our action against Uber for a VAT invoice.

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