Home / Tax / VAT / VAT basic principles

Legal News

UT dismisses HMRC appeal that ride-hailing service did not fall within VAT Tour Operators Margin Scheme (HMRC v Bolt)

Copyright © 2025 LexisNexis
Published on: 02 April 2025
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In HMRC v Bolt Services UK Ltd, the Upper Tribunal (UT) decided that the services concerned fell within the scope of the Tour Operators Margin Scheme (TOMS) because it found that they were of a kind commonly provided by tour operators or travel agents and the supplier had not materially altered or further processed the services.

Powered by Lexis+®
Jurisdiction(s):
United Kingdom

Related documents:

4 News
View More
8 Practice notes
View More
Powered by Lexis+®

Related documents:

4 News
View More
8 Practice notes
View More

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

What are the rules for validly serving a section 27 Landlord and Tenant Act 1954 notice on the landlord

What are the rules for validly serving a section 27 Landlord and Tenant Act 1954 notice on the landlord outside of the UK?There are various rules which govern when a section 27 notice can be served and what information needs to be included which are outside the scope of this Q&A. Notice may be