Upper Tribunal Rules in Favor of Bolt Services UK Ltd on TOMS Applicability

• Bolt won its appeal at the Upper Tribunal regarding the application of TOMS to its on-demand taxi services.
• The case questioned if TOMS could apply to services provided by a business not classified as a tour operator.
• Bolt’s services were similar to Uber, with self-employed drivers selling their services to Bolt for resale.
• HMRC argued Bolt’s services did not fit TOMS as they were single services and not traditional tours.
• The First-tier Tribunal found Bolt’s services comparable to tour operators and dismissed HMRC’s material alteration argument.
• The Upper Tribunal noted TOMS applies based on service nature, not business classification, supporting a broad interpretation.
• HMRC’s argument about the nature and purpose of Bolt’s services was rejected by the Tribunal.

Source: deeksvat.co.uk

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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