- Accountancy firm MHA has represented Golf Holidays Worldwide in an appeal to the UK’s First-tier Tax Tribunal regarding the Tour Operators’ Margin Scheme (TOMS).
- The appeal was unsuccessful but raised questions over the application of EU law and TOMS in the UK.
- The case centred on the treatment of wholesale supplies. GHW specialises in providing inbound tourist packages, with a focus on golf tours in Scotland.
- Many of the packages are sold to non-UK tour operators, particularly in the US, for onward sale. GHW accounted for VAT using TOMS but became aware that competitors had successfully claimed VAT refunds from HMRC for over-declared output tax and under-claimed input tax on the grounds that they were entitled to exclude wholesale supplies from TOMS.
Source MHA
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