Our Articles

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.

What is the EU TOMS reform and why do we care after Brexit?

What is the EU TOMS reform and why do we care after Brexit?

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.

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Plans to make online travel booking agents “platforms” responsible for paying VAT in the EU

Plans to make online travel booking agents “platforms” responsible for paying VAT in the EU

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

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TOMS VAT Calculation Examples - the post-Brexit edition

TOMS VAT Calculation Examples - the post-Brexit edition

We have updated our "much-loved" TOMS VAT calculation article to cater for the post-Brexit world!

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Recent VAT developments for travel and serviced apartment businesses

Recent VAT developments for travel and serviced apartment businesses

VAT developments on travel booking platforms, German VAT and serviced apartment operators to welcome the start of 2023! :-)

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Limitations to the use of TOMS for serviced apartment operators

Limitations to the use of TOMS for serviced apartment operators

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.

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The 2021 Autumn Budget - any VAT news?

The 2021 Autumn Budget - any VAT news?

The Autumn Budget was released today and we look at what (if any!) impact this has had on VAT

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Should I keep my TOMS transport company post-Brexit?

Should I keep my TOMS transport company post-Brexit?

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.

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The 2021 Budget - VAT news

The 2021 Budget - VAT news

Here we analyse the announcements on VAT released in the March 2021 Budget

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VAT and Brexit - how do the changes affect goods?

VAT and Brexit - how do the changes affect goods?

On 1 January this year, the UK left the EU. This brings some changes to the VAT treatment of cross border goods transactions. Read on to see how these changes may affect your business.

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VAT and Brexit - how do the changes affect services?

VAT and Brexit - how do the changes affect services?

Here, we set out our comments on how the Brexit changes affect sales and purchases of services. For some, this will bring good news, but for others a little more paperwork and changes to time limits.

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TOMS changes post Brexit

TOMS changes post Brexit

We finally have confirmation on how TOMS will change post-Brexit. Read on to see how this will affect you...

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VAT rate reduction - hotels and serviced apartment operators

VAT rate reduction - hotels and serviced apartment operators

We set out our comments on what the VAT rate reduction means for the hotel and serviced apartment sectors

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