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 appeal at UTT - TOMS can apply to on-demand travel services supplied by a non-tour operator, which gives TOMS a wider scope than HMRC would like...
Sonder seek permission to appeal to the Court of Appeal re whether its accommodation services were materially altered and thus whether TOMS applies
Here we provide some comments in the UTT decision in Sonder Europe Ltd, where Sonder have lost their appeal such that TOMS does not apply to its sales of serviced accommodation.
We share some brief updates on the developments with UK and EU TOMS
Here we discuss the three pillars of the new EU VAT in the Digital Age (ViDA) rules, and in particular the new rules for online platforms selling accommodation and transport in the EU
Here we explain the process of claiming a UK VAT refund for overseas businesses who are not required to register for UK VAT
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
