Modernisation and the gig economy: Lessons from Uber
1 January 2017
Lessons can be learned from the Uber taxi case, in which the Employment Tribunal decided that drivers have worker rights, despite Uber’s best efforts to maintain that they were self-employed.
Documentation alone cannot determine the legal relationship. As is usual in these cases, the Tribunal conducted a reality check as well as reviewing the contractual terms. In the tax world this was eventually the approach under IR35, where substitution clauses, once seen by some as the cornerstone of ‘outside IR35 status’, have little impact on their own,...
