TOMS

Dr Michael Taylor (PwC) explains how the Court of Appeal’s Bolt Services decision narrows the scope of the Tour Operators’ Margin Scheme.

Damon Wright

Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.

Etienne Wong

And the Chancellor said: ‘And I will improve competition in our taxi industry by ending ride-hailing companies’ use of a discount scheme intended for coach tours…’ In 35 years of practice, I have never heard the VAT Tour...

Sarah Gallie

The courts continue to consider the VAT consequences of agent versus principal structures. Sarah Gallie (The VAT Consultancy) discusses.

Gary Barnett

Jo Crookshank

VAT developments concerning transfer pricing adjustments, tripartite arrangements and the Tour Operators Margin Scheme are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

As 2026 passes its halfway point, we take stock of a busy year in the courts. From decisions on partnership tax and treaty abuse to VAT, inheritance tax planning to employment status, here is our pick of ten key cases shaping tax practice this year....

Court of Appeal closes TOMS route for ride-hailing platforms

Scope of TOMS

Damon Wright

Damon Wright (K3 Tax Advisory) questions the Upper Tribunal’s ruling on the VAT Tour Operators Margin Scheme.

Scope of the Tour Operators’ Margin Scheme.

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