They think it’s all Uber

Keith Gordon looks at the Supreme Court’s decision in Uber and considers how it is relevant to tax advisers

The Uber case (Uber BV v Aslam [2021] UKSC 5) was not a tax case. It was a case about what is generally referred to as employment rights, although its scope might be more strictly explained using the rather more old-fashioned phrase, labour law. However, there are at least four reasons why the case should not be overlooked by tax advisers.