VAT and Indirect Taxation

Travel industry

VAT and Indirect Taxation

The travel industry has extremely complex VAT regulations and requirements. WHA are able to give full advice on the following:

  • Tour Operators’ Margin Scheme (“TOMS”)
  • The VAT Transport Company Scheme – TOMS mitigation approved by the Government
  • The Special Scheme for Travel Agents around Europe
  • Differentiation between principal, disclosed agency and undisclosed agency
  • Full understanding of cross-border EU VAT and indirect tax legislation
  • Full working knowledge of the HMRC v Secret Hotels 2 (“Med Hotels”) VAT case
  • VAT on service charges and booking fees
  • VAT on credit and debit card transactions
  • Partial exemption special methods

Our VAT team, headed up by Chris Photi, is conversant in all aspects of travel VAT legislation. In this increasing complex area come along to travel experts who really understand VAT in the travel industry.