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Tribunal Upholds HMRC’s Refusal to Refund Uber VAT Pending Bolt TOMS Appeal Outcome

  • The First Tribunal Court (FTT) upheld HMRC’s decision not to refund VAT paid by Uber since 2023, despite Bolt’s related legal victory.
  • Uber is disputing whether its services qualify for the Tour Operators’ Margin Scheme (TOMS), which affects VAT liability.
  • The FTT acknowledged Uber’s financial hardship but found HMRC’s concerns about protecting revenue reasonable.
  • The Bolt case, which could set a precedent for Uber, is under appeal at the Court of Appeal.
  • Uber’s own TOMS appeal is paused until the outcome of the Bolt appeal is determined.

Source: vatcalc.com

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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