- Sonder Europe Limited leased apartments to provide short-term accommodation
- Issue was whether these supplies were covered by TOMS
- TOMS is not optional and VAT is accountable using TOMS
- FTT initially decided output tax was due via TOMS
- HMRC appealed FTT decision
- UT upheld HMRC’s appeal, TOMS did not apply
- Services bought in were not for direct benefit of travellers
- Supplies were not covered by TOMS
- Even slight differences in business models can result in different VAT outcomes
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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