Is your Serviced Accommodation business eligible for TOMS?
Understanding eligibility under the Tour Operators' Margin Scheme (TOMS) for serviced accommodation involves assessing the nature of service provision and contracts, emphasizing non-material alterations and the direct benefit to travelers, distinguishing between acting as a principal or agent in property...
Golf Holidays Worldwide Ltd.’s VAT – TOMS Treatment Revision
Golf Holidays Worldwide Ltd. challenges HMRC’s rejection of their VAT refund claim under the Tour Operator’s Margin Scheme (TOMS).
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.
