TOMS

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

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.

Jo Crookshank

Gary Barnett

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).

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.

Disadvantageous decision to rely on direct effect of EU law was not a VAT error

‘Rent to rent’ accommodation provider within TOMS

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