European Union IBFD Article: Present and Future Challenges of the Special VAT Scheme for Travel Agents 1 week ago
Denmark Increase in company’s VAT liability – VAT on individual member payments for participation in golf trips 2 weeks ago
United Kingdom Implications of TOMS for Mobile Ride-Hailing Services: A Case Study of Bolt Services UK Limited 4 weeks ago
European UnionNetherlands Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport 1 month ago
United Kingdom Bolt Services UK Ltd – HMRC has received permission to appeal to the UT – TOMS – whether scheme applies to on-demand mobile ride-hailing services 2 months ago
United Kingdom VAT Treatment of Mobile Ride-Hailing Services: First-Tier Tribunal Decision 3 months ago
United Kingdom Bolt Services UK: VAT Tour Operators’ Margin Scheme for Ride-Hailing Services 3 months ago
United Kingdom Bolt Services Ltd Case Report: TOMS Treatment of Non-Travel Operators in VAT and Taxi Services 3 months ago
United Kingdom UK Tax Tribunal Rules in Favor of Bolt, Exempting Ride-Hailing Firm from VAT Payment 3 months ago
United Kingdom UK Tax Tribunal Rules Bolt Only Required to Pay Marginal VAT on Ride-Hailing Services 3 months ago
United Kingdom EU Proposals for Travel Platforms’ VAT Rules Delayed, Allowing More Time for Preparation 4 months ago
Austria Austrian Administrative Court Decision on the Classification of Package Travel Services 5 months ago
European Union Comments on ECJ C-108/22: The mere resale of services and the need to harmonize the special regime of travel agencies in VAT 5 months ago
United Kingdom HMRC to appeal Sonder Europe case on TOMS application for serviced flats supplies 6 months ago
European Union GFV – Travel and tourism package: The launch of the public consultation and the call for evidence have been delayed 6 months ago
European Union Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents 6 months ago
European UnionUnited Kingdom Navigating the VAT Fairway: Recent Appeal Sheds Light on the Future of Golf Holidays and EU Law in the UK 7 months ago
United Kingdom Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss 7 months ago