Tui Travel Plc and Others v Revenue and Customs: FTTTx 26 Nov 2012

FTTtx VAT – claim for repayment of overpaid output tax – whether ‘discount’ for traveller on price of holiday paid by Appellants as travel agent resulted in a deduction of the taxable amount of its transaction (provision of introductory services) with tour operator – no – whether breach of principles laid down in Elida Gibbs – no – Tour Operators’ Margin Scheme TOMS considered

Citations:

[2013] UKFTT 75 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472264