Re: Next on the list: VAT
Zero rating for transport only applies to transport in vehicles that have 10 or more seats - https://www.gov.uk/government/publications/vat-notice-744a-passenger-transport/vat-notice-744a-passenger-transport#zero-rating-passenger-transport
There is an exemption whereby if you take out seats to make room for a wheelchair, you can pretend the seats are still there for VAT purposes, but nevertheless, Über cars have nowhere near 10 seats, usually they have 5.
Also, place of supply for transport in the EU is the place where the journey commences, regardless of where the company providing it is located. If the journey starts in London, it is subject to UK VAT no matter what. Even if you pick someone up at the Eurotunnel terminal in Folkstone and head for the South of France, the journey takes place in the UK for VAT purposes.
Biting the hand that feeds IT
