Court of Appeal Rules Bolt Ride-Hailing Services Outside TOMS

• The Court of Appeal ruled that Bolt’s ride-hailing services do not fall within the tour operators’ margin scheme (TOMS).
• This overturned earlier decisions by the First-tier Tribunal and Upper Tribunal, which had found that Bolt’s supplies were within TOMS.
• The CA agreed with HMRC that the key test is whether the services are identical or comparable to those of tour operators and travel agents.
• It found Bolt’s services were not comparable, so TOMS does not apply.
• HMRC’s alternative arguments were not considered, and HMRC’s appeal was allowed.

Source: taxscape.deloitte.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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