Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of the potential VAT owed to his Department in respect of supply of passenger transportation services arising as a result of the employment tribunal ruling of 28 October 2016; and if he will make a statement.
Decisions of the employment tribunal are not determinative of the VAT treatment of supplies.
HM Revenue and Customs (HMRC) takes a risk-based approach to VAT compliance, including using HMRC intelligence and third party data.