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Legally it is quite different. Uber claim they do no more than introduce drivers to customers hence drivers are classed as self employed, with no employees rights, and Uber pays no VAT, which HMRC are contesting in the courts. These big American companies are very good at avoiding tax.
80+ percent of taxi drivers (private hire and black cab) are self employed. I wonder what percentage of those are VAT registered or for that matter account to the tax man for their true earnings?
You need nly need to be VAT registered if you earn above a set amount, about £80,000 a year I think. However, Uber acts like a large taxi firm in the eyes of many.