Tag - TOMS (Tour Operators Margin Scheme)

United Kingdom

2024 Revenue & Customs Brief 5: TOMS for B2B Wholesale Supplies

18 April 2024

European Union

IBFD Article: Present and Future Challenges of the Special VAT Scheme for Travel Agents

20 March 2024

Denmark

Increase in company’s VAT liability – VAT on individual member payments for participation in golf trips

11 March 2024

United Kingdom

Implications of TOMS for Mobile Ride-Hailing Services: A Case Study of Bolt Services UK Limited

28 February 2024

European Union Netherlands

Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport

17 February 2024

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

02 February 2024

Russia

Sale of travel vouchers without transportation is not exempt from VAT

23 January 2024

United Kingdom

The Impact of Bolt Services Ltd’s VAT Win on Private Hire Operators

17 January 2024

United Kingdom

Bolt Services UK Ltd wins TOMS case against HMRC in landmark decision

12 January 2024

Sri Lanka

Sri Lanka in Talks with IMF to Remove VAT for Travel Firms

12 January 2024

United Kingdom

VAT Treatment of Mobile Ride-Hailing Services: First-Tier Tribunal Decision

11 January 2024

United Kingdom

Bolt Services UK: VAT Tour Operators’ Margin Scheme for Ride-Hailing Services

07 January 2024

United Kingdom

Bolt Services Ltd Case Report: TOMS Treatment of Non-Travel Operators in VAT and Taxi Services

22 December 2023

United Kingdom

UK Tax Tribunal Rules in Favor of Bolt, Exempting Ride-Hailing Firm from VAT Payment

22 December 2023

United Kingdom

Court Decides: BOLT’s Services under TOMS

20 December 2023

United Kingdom

UK TOMS VAT margin scheme on mobile ride-hailing services

20 December 2023

United Kingdom

UK Tax Tribunal Rules Bolt Only Required to Pay Marginal VAT on Ride-Hailing Services

19 December 2023

United Kingdom

Bolt’s Tax Tribunal Win Could Benefit Uber in UK

19 December 2023

United Kingdom

FTT Bolt Services UK Ltd – TOMS for Mobile Ride Hailing Services

19 December 2023

Russia

Rejected bills on zero VAT for tour operators and deduction for car purchase

11 December 2023

United Kingdom

EU Proposals for Travel Platforms’ VAT Rules Delayed, Allowing More Time for Preparation

25 November 2023

European Union

EU Delays Overhaul of Tourism Operators VAT in TOMS Scheme Until 2024

18 November 2023

European Union

EU overhaul of tourism operators VAT delay – TOMS

18 November 2023

Austria

Austrian Administrative Court Decision on the Classification of Package Travel Services

08 November 2023

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

08 November 2023

United Kingdom

HMRC to appeal Sonder Europe case on TOMS application for serviced flats supplies

03 October 2023

European Union United Kingdom

Tour Operators Margin Scheme: How it Works?

03 October 2023

Austria

5 Major Developments in Austria

30 September 2023

European Union

GFV – Travel and tourism package: The launch of the public consultation and the call for evidence have been delayed

22 September 2023

European Union

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

22 September 2023

United Kingdom

Golf Holidays Worldwide Ltd: Tour Operators Margin Scheme – FTT

12 September 2023

European Union United Kingdom

Navigating the VAT Fairway: Recent Appeal Sheds Light on the Future of Golf Holidays and EU Law in the UK

08 September 2023

United Kingdom

Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss

06 September 2023

Tag - TOMS (Tour Operators Margin Scheme)

2024 Revenue & Customs Brief 5: TOMS for B2B Wholesale Supplies

IBFD Article: Present and Future Challenges of the Special VAT Scheme for Travel Agents

Increase in company’s VAT liability – VAT on individual member payments for participation in golf trips

Implications of TOMS for Mobile Ride-Hailing Services: A Case Study of Bolt Services UK Limited

Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport

Bolt Services UK Ltd – HMRC has received permission to appeal to the UT – TOMS – whether scheme applies to on-demand mobile ride-hailing services

Sale of travel vouchers without transportation is not exempt from VAT

The Impact of Bolt Services Ltd’s VAT Win on Private Hire Operators

Bolt Services UK Ltd wins TOMS case against HMRC in landmark decision

Sri Lanka in Talks with IMF to Remove VAT for Travel Firms

VAT Treatment of Mobile Ride-Hailing Services: First-Tier Tribunal Decision

Bolt Services UK: VAT Tour Operators’ Margin Scheme for Ride-Hailing Services

Bolt Services Ltd Case Report: TOMS Treatment of Non-Travel Operators in VAT and Taxi Services

UK Tax Tribunal Rules in Favor of Bolt, Exempting Ride-Hailing Firm from VAT Payment

Court Decides: BOLT’s Services under TOMS

UK TOMS VAT margin scheme on mobile ride-hailing services

UK Tax Tribunal Rules Bolt Only Required to Pay Marginal VAT on Ride-Hailing Services

Bolt’s Tax Tribunal Win Could Benefit Uber in UK

FTT Bolt Services UK Ltd – TOMS for Mobile Ride Hailing Services

Rejected bills on zero VAT for tour operators and deduction for car purchase

EU Proposals for Travel Platforms’ VAT Rules Delayed, Allowing More Time for Preparation

EU Delays Overhaul of Tourism Operators VAT in TOMS Scheme Until 2024

EU overhaul of tourism operators VAT delay – TOMS

Austrian Administrative Court Decision on the Classification of Package Travel Services

Comments on ECJ C-108/22: The mere resale of services and the need to harmonize the special regime of travel agencies in VAT

HMRC to appeal Sonder Europe case on TOMS application for serviced flats supplies

Tour Operators Margin Scheme: How it Works?

5 Major Developments in Austria

GFV – Travel and tourism package: The launch of the public consultation and the call for evidence have been delayed

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

Golf Holidays Worldwide Ltd: Tour Operators Margin Scheme – FTT

Navigating the VAT Fairway: Recent Appeal Sheds Light on the Future of Golf Holidays and EU Law in the UK

Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss

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