A case which will interest many across the travel industry will be the report from the Tribunal relating to Golf Worldwide Holidays Ltd. As we know a decision from the First Tier does not create a precedent that other can rely upon and the taxpayer may well choose to appeal to the Upper Tribunal as well – it has 56 days from the decision date to do so, but it speaks to the complexities of VAT in the travel and tour operator sector and the challenge when deciding the VAT route to take.
Source: centurionvat.com
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