In Sonder Europe Ltd v HMRC [2023] UKFTT 00610 (TC), the First-tier Tribunal (FTT) allowed the taxpayer’s appeal confirming that it was a tour operator as defined in section 53(3), VAT Act 1994 (VATA), and that its supplies were designated travel services within Article 3(1), Value Added Tax (Tour Operators) Order 1987.
Source: rpc.co.uk
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