Commentary

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

Part V16 Forms and other HMRC material

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

Revenue & Customs Brief, Issue 5. 31 January 2014

Purpose of this Brief

The purpose of this Brief is to explain how UK tour operators and other businesses supplying travel services will be affected by these ECJ decisions.

Who needs to read this Brief?

Tour operators and other businesses who buy in and sell on various travel services, either on their own, or packaged with other supplies such as conference or training facilities.

Accountants, consultants and others who provide VAT advice to the businesses referred to above.

Background

The Tour Operators Margin Scheme (TOMS) is a mandatory EU VAT accounting scheme for businesses which buy in and sell on certain

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