Court of Appeal Rules Bolt PHV Services Not Eligible for TOMS

• HMRC won its Court of Appeal case against Bolt after losing at the First-tier and Upper Tribunal levels.
• The court ruled Bolt’s on-demand private hire vehicle services do not qualify for the Tour Operator’s Margin Scheme (TOMS).
• The decision says PHV services are not sufficiently comparable to services normally provided by travel agents or tour operators.
• TOMS can apply beyond traditional travel businesses, but only where the services are directly and genuinely comparable.
• It is unclear whether Bolt will appeal to the Supreme Court; businesses using TOMS for similar services may need to review their VAT position.

Source: saffery.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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