It’s now some 35 years since TOMS was introduced in the UK. I remember delivering internal training sessions in HM Customs & Excise ahead of its introduction. Over the years as a VAT Director I have found it to be a very interesting and sometimes complex and niche area of VAT which can affect a number of unsuspecting businesses. It continues to throw up a number of issues both at UK and EU level.
Source Linkedin
Latest Posts in "European Union"
- ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses
- EU Abolishes the EUR 150 Customs Duty Exemption for Low‑Value Imports
- Abolition of the customs duty exemption for small consignments under EUR 150: what does this mean for e-commerce?
- Agenda of the ECJ/General Court VAT cases – 8 Judgments, 1 AG Opinion and 2 Hearings till March 18, 2026
- New ECG Case T-96/26 (TellusTax Advisory) – No details known yet
