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Resources and Downloads....

 
Paperwork

I have gathered together key Revenue and Customs Notices and transcripts of some leading cases relevant to VAT and the travel industry.

Please feel free to help yourself to some excellent bedtime reading.

 

 

But if any of these give you nightmares, please contact me to ensure you have sweet dreams!

These documents are in Adobe pdf format
You can obtain Adobe Acrobat Reader v8 for free
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HMRC Publications - updated July 2010....

  Title Category Last Updated Size (Kb)
A Tour Operator's Margin Scheme Notice 10/06/2007 493KB Download
B Travel Agents and Tour Operators Notice 10/06/2007 66KB Download
C Passenger Transport Notice 10/06/2007 157KB Download
D Place of Supply Notice 10/06/2007 242KB Download
E Partial Exemption Notice 10/06/2007 558KB Download
F Self Billing Notice 10/06/2007 5,32KB Download
G Agency Trade Agreement R&C Brief 12/07/2010 22KB Download

Judgements and Rulings....

The following documents are in MS Word format MS Word icon

  Title Category
Last Updated
Size (Kb)
1 Med Hotels Ltd v Commissioners for Revenue and Customs - being a pricipal not an agent Tribunal - Ruling 01/04/2010 1.8mb Download
2 Atlantic Holidays Ltd v Commissioners for Revenue & Customs - Charges for payment by credit/debit cards Tribunal - Ruling 06/07/2007 493.09 Download
3 Dunwood Travel Ltd v Commissioners of Revenue & Customs 3 year capping and TOMS Court of Appeal -
Ruling
27/03/2008 66.21 Download
4 International Life Leisure Ltd v Commissioners for Revenue & Customs - Disclosed or Undisclosed agent Tribunal - Ruling 06/07/2007 156.69 Download
5 MyTravel plc v Commissioners of Customs & Excise - Market Values for in-house supplies

EU Court of Justice

Ruling

06/07/2007 2,417.04 Download

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