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
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
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.
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.
We finally have confirmation on how TOMS will change post-Brexit. Read on to see how this will affect you...
We set out our comments on what the VAT rate reduction means for the hotel and serviced apartment sectors
On 8 July, a temporary reduced rate of VAT was announced for tourist accommodation, catering and admission to attractions. Here, we provide some commentary on what this may mean for the tourism sector
Here we explain the VAT treatment of cancellations, refunds and other adjustments which unfortunately have become common for travel companies and many others over the Covid period
On 20 March, the Chancellor announcements that VAT payments due up to 30 June would be deferred. Here, we set out the details on this and our advice to businesses in light of this.
Here, we analyse the announcements from the 2020 Budget as to how they may affect our VAT system going forward,
Whether you celebrated or commiserated Thursday’s election result, we now have a slightly clearer picture of what VAT may look like over the next few years. Read on for more details!
The VAT billback rules can be important for disclosed agents, especially those with corporate clients. These are not always applied correctly, so here we explain the rules in full.
In our first week of business as a new company we had our first taste of the new MTD rules, both for ourselves and for clients. Here, we share our experience (spoiler: it was all okay in the end!)
As serviced apartments become more popular, we get asked about the VAT treatment regularly and whether TOMS (which is beneficial here!) may apply. Here we explain if and how TOMS applies.
MTD requires an automated approach to VAT filing. This can be more complex for businesses using TOMS, and those with other VAT complexities. Here, we set out our suggestions for workarounds.
How to act as an agent has always been a grey area, and in this article we examine the VAT cases over the past few years and look at the key factors to act as agent for VAT.
The TOMS calculation can often seem confusing and a bit of an enigma. Here, we talk through some examples which will hopefully help demonstrate that TOMS is not such a big mountain to climb.
