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:
VAT
Updated: 14 November 2022; Ref: scu.472264