By Douglas Forbes a tax manager at Campbell Dallas LLP

The recent Uber employment tribunal decision has once again brought into focus the subject HMRC classify as “false self-employment”. This particular case only involved two individuals, but the potential repercussions could have significant direct tax and VAT implications for Uber and others operating in the ‘gig economy’.

Since the Uber decision was announced there have been a number of similar rulings with further cases to be heard. On a wider scale, the case also once more brought into focus the employment status of those operating via their own companies and the impact of rule changes on these individuals and also the companies who engage them.