Travel Incentives Meetings Exhibitions v HMRC

In Travel Incentives Meetings Exhibitions v HMRC [2016] UKFTT 24 (19 January 2016) the FTT found that supplies of travel services to businesses could fall within the scope of TOMS (the Tour Operators’ Margin Scheme).

Travel Incentives appealed against an assessment on three grounds:

·       It was raised out of time. The FTT rejected the contention that the company had provided HMRC with all the relevant information in May 2012 so that the August 2013 assessment had been out of time. The burden of proof was on Travel Incentives and it had not provided sufficient evidence to the tribunal. The assessment was therefore not out of time.

·       The supply was a mixed supply. Agreeing with Travel Incentives and referring to Card Protection Plan (C-349/96) the FTT found that the ‘essential features of the transaction’ were that a conference was...