Court Decides: BOLT’s Services under TOMS

• The Tribunal has decided that the app BOLT’s services fall under the Tour Operator Margin Scheme (TOMS), despite HMRC’s initial position.
• The Court did not rely on the Uber decision for employment law.
• The Court’s case-law in Star Coaches was distinguished and may have been overruled in subsequent cases.
• Whether it is desirable for the supplies to be taxed at their margin is a policy question, not a legal one.
• The Tribunal considered post-Brexit CJEU case-law, despite the supplies occurring after Brexit.

Source Fabian Barth

 

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