The Commissioners for HM Revenue and Customs v Bolt Services UK Limited [2025] UKUT 00100 (TCC)

Upper Tribunal Tax and Chancery decision by Mr Justice Meade and Judge Greenbank on 24 March 2025

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VALUE ADDED TAX 鈥� Tour Operators鈥� Margin Scheme 鈥� mobile ride hailing services 鈥� whether services of a kind commonly provided by tour operators or travel agents 鈥� yes 鈥� whether services materially altered or further processed 鈥� no 鈥� appeal dismissed

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Published 24 March 2025