TOMS VAT Scheme Dispute Resolved: Sonder Europe Limited’s Victory
In a recent legal battle between Sonder Europe Limited (Sonder) and The Commissioners for His Majesty’s Revenue and Customs (HMRC), the focus was on the Tour Operators Margin Scheme (TOMS), a special TOMS VAT scheme applicable to specific services provided...
Tour Operators Margin Scheme (TOMS) and Serviced Accommodation
A guide to understand how TOMS can reduce VAT liability for businesses that provide travel accommodation services without material alteration.