Please see below for our articles, which we hope you find useful in helping you to decipher VAT and TOMS. These articles, written by Laura Chipp, started out a while back on LinkedIn and the comments received made it clear that VAT and TOMS advice written in "plain English" was both rare and really useful! Please contact us if you'd like to discuss any of our article content.
Bolt has won its Tribunal case, meaning that TOMS continues to apply to businesses who are not "tour operators" and who sell single travel services
We recently had our first experience at settling a case via ADR. Read on to see how this process can be a solution for a VAT dispute.
Comments on the recent FTT decision which concerns the application of TOMS to wholesale services
The FTT decision in Sonder Europe has finally been released and Sonder have won! This means it becomes less risky to use TOMS for serviced apartment operators but this should be applied with caution..
The EU is planning to reform the TOMS rules, and post Brexit this may still impact UK tour operators. Here, we set out the reform possibilities and how this may affect you.
We set out the proposals from the EU Commission to require online booking platforms to be responsible for paying local VAT on accommodation and transport from1 January 2025
We have updated our "much-loved" TOMS VAT calculation article to cater for the post-Brexit world!
VAT developments on travel booking platforms, German VAT and serviced apartment operators to welcome the start of 2023! :-)
TOMS may be a preferred method of accounting for VAT for many serviced apartment operators. However, there are limitations on the use of this scheme, and we set out our comments on this here.
The Autumn Budget was released today and we look at what (if any!) impact this has had on VAT
Now that we have "Brexitted", the TOMS transport company may for some businesses have limited use. Read on to find out whether you should keep yours in operation.
Here we analyse the announcements on VAT released in the March 2021 Budget
