HMRC v Bolt Services UK Ltd

In HMRC v Bolt Services UK Ltd [2025] UKUT 100 (TCC) (24 March) the UT decided that the services concerned fell within the scope of the Tour Operators Margin Scheme (TOMS) because it found that they were of a kind commonly provided by tour operators or travel agents and the supplier had not materially altered or further processed the services.

Bolt Services UK Ltd (Bolt) buys in passenger transport services from private hire vehicle operators and resells the services to its customers which ‘include overseas tourists travelling in the UK and UK residents travelling for personal and business reasons.’ The case concerned passenger transport within the UK that was supplied on demand rather than on a pre-booked basis. Passenger transport in a private hire vehicle is normally subject to the standard rate of VAT if the supplier is registered for VAT but many...