Valentina Sloane KC and Jenn Lawrence act for Bolt in successful Upper Tribunal proceedings regarding VAT on ride-hailing services

The Upper Tribunal (Tax & Chancery Chamber) has released its decision dismissing HMRC’s appeal and upholding the decision of the First-tier Tribunal that ride-hailing services do fall within the Tour Operators Margin Scheme (“TOMS”). The Upper Tribunal has ruled that the First-tier Tribunal was correct to find that the single supply of ride-hailing falls within TOMS.

Valentina and Jenn were instructed by Deloitte LLP. A copy of the decision is available here.