The Supreme Court has determined Uber drivers should be treated as workers, entitled to minimum wage and holiday pay.

But what does it mean from a tax point of view?

This case was an employment law matter and did not look at their tax status.

If you work in the platform economy, it is not going to have a direct tax impact. The decision on whether someone is employed, self-employed, both or neither for tax purposes, will depend on many factors, and can be complicated. It is possible for someone to have one status for employment law purposes but have a different status for tax purposes.

On its most basic principles for tax, an employee must generally carry out their work personally, but someone who is self-employed has the freedom to send someone else to do the work in their place. However, this can be more complex and ultimately each scenario needs to be considered on its own merits.