- HMRC is reconsidering the VAT treatment of B2B wholesale travel packages under the TOMS opt out.
- Previously, these packages were treated as “general rule” supplies for VAT, a position widely applied since 2010.
- In a recent case, HMRC classified a UK hotel and event ticket package under “land related” rules, making it subject to UK VAT.
- This represents a significant, unpublished policy change, and HMRC may target the sector more broadly.
Source: xeinadin.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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