- 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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