The Good Law Project which has been targeting Uber to insist that it pays approx. £1 billion in unpaid VAT and has brought a judicial review against the Inland Revenue for failing to collect it, is set to target Amazon next. Its position is that it is keen to put an end to certain retailers undercutting competitors because they are not charging VAT on the goods and services they sell. In the case of Uber, it claims that it is simply a platform from which drivers can book fares and is not liable to collect VAT on those fares. Amazon will also claim that its marketplace is simply a portal for retailers and that some of these will be below the threshold required for them to have to charge VAT.
Jolyon Maugham QC of the Good Law Project argues that VAT needs to be collected so as to ensure that the Government can fund the costs associated with providing the infrastructure via which to deliver goods and services. In defence, Amazon argues that it offers its sellers access to information on collecting and reporting VAT.
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