In HMRC v Sonder Europe Ltd [2025] UKUT 14 (TCC) (14 January) the UT decided that the activity of leasing residential apartments in the UK on a long-term basis from third-party landlords and letting them out on a short-term basis to travellers was outside the scope of the Tour Operators’ Margin Scheme (TOMS). It found that the FTT had incorrectly interpreted a condition that is in SI 1987/1806 the UK legislation known as the TOMS Order.
The UT described what it and the FTT were required to consider as ‘a novel issue’. It noted that the issue had not previously been considered in any of the cases referenced by the parties in support of their positions. It was however common ground that the TOMS Order should be interpreted as far as possible to conform with the EU legislation...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In HMRC v Sonder Europe Ltd [2025] UKUT 14 (TCC) (14 January) the UT decided that the activity of leasing residential apartments in the UK on a long-term basis from third-party landlords and letting them out on a short-term basis to travellers was outside the scope of the Tour Operators’ Margin Scheme (TOMS). It found that the FTT had incorrectly interpreted a condition that is in SI 1987/1806 the UK legislation known as the TOMS Order.
The UT described what it and the FTT were required to consider as ‘a novel issue’. It noted that the issue had not previously been considered in any of the cases referenced by the parties in support of their positions. It was however common ground that the TOMS Order should be interpreted as far as possible to conform with the EU legislation...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
2734558d-601b-48a3-8ae3-ae3513a00429.tmb-editorspic.jpg?sfvrsn=1fc4692d_1)
