This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Supplies of passenger transport services (rules until 31 December 2020)
  • Introduction
  • What is passenger transport?
  • What can be treated as passenger transport?
  • What is not treated as passenger transport services?
  • Using crew who are not staff members
  • VAT treatment of passenger transportation services
  • What is the UK VAT treatment of transportation services?
  • How does a business determine the ‘place of supply’ for VAT purposes?
  • Overseas suppliers providing passenger transport services in the UK
  • More...
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