RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisionsRevenue & Customs Brief, Issue 5. 31 January 2014Purpose of this BriefThe 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. BackgroundThe
Revenue & Customs Brief, Issue 5. 31 January 2014
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.
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.
The
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