Valentina Sloane KC and Jenn Lawrence act for Bolt in successful appeal regarding VAT on ride-hailing services

19 Dec 2023

The First-tier Tribunal (Tax) has released its decision allowing the appeal of Bolt against a decision of HMRC that ride-hailing services do not fall within the Tour Operators Margin Scheme (“TOMS”). The Tribunal has ruled that the single supply of ride-hailing falls within TOMS.

Valentina and Jenn were instructed by Deloitte LLP. A copy of the decision is available here.