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<p>The Uber Britannia Limited v. Sefton Borough Council High Court case is not a tax
case and does not have a direct bearing on the tax treatment of private hire vehicle
services. Indeed, the VAT rules, which apply to all businesses, have not changed.</p><p>
</p><p>The Government recognises, however, that this ruling may have VAT implications
for the private hire vehicle sector and is currently assessing what the impact of
these may be, as the Government keeps all taxes under review.</p>
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