TOMS

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).

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

Damon Wright

The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright

Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries

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