- Appeal Context: The Upper Tribunal dismissed an appeal by HMRC against a First-tier Tribunal decision that concluded Bolt Services UK Limited’s mobile ride-hailing services qualify for the Tour Operators’ Margin Scheme (TOMS) under VAT legislation, asserting they are comparable to services offered by tour operators and travel agents.
- Key Findings: The Tribunal found Bolt’s services are commonly provided by tour operators, emphasizing that the ride-hailing service involves passenger transport without material alteration, thus meeting the criteria for VAT relief under TOMS.
- Legal Implications: The decision reinforces the interpretation that not all transport services need to be packaged with additional services to qualify for TOMS, supporting the notion that ride-hailing can be recognized as a travel service, consistent with European VAT directives.
Source: bailii.org
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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