Sonder Europe Ltd – Tribunal allows taxpayer’s appeal confirming that it was a tour operator within the scope of the Tour Operator’s Margin Scheme (TOMS)

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