- The case involves the United Kingdom Upper Tribunal Tax and Chancery Chamber.
- The appellants are the Commissioners for His Majesty’s Revenue and Customs.
- The respondent is Bolt Services UK Limited.
- The case concerns the application of the Tour Operators’ Margin Scheme for VAT on mobile ride-hailing services.
- The First-tier Tribunal previously ruled in favor of Bolt, stating the services fall under the scheme.
- HMRC appealed this decision.
- The Upper Tribunal dismissed the appeal, agreeing with the First-tier Tribunal.
- The services were deemed similar to those provided by tour operators or travel agents.
- The services were not materially altered or further processed.
- The decision was influenced by a related case, HMRC v Sonder Europe Ltd.
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.
