Decision Number: | TC 09014 |
Appellant: | BOLT SERVICES UK LIMITED |
Respondent: | His Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Mr Greg SINFIELD |
Date Of Decision: | 15/12/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | VAT - Tours Operators' Margin Scheme - mobile ride hailing services - whether services of a kind commonly provided by tour operators or travel agents - whether services in-house supplies - whether transport services materially altered or further processed - appeal allowed |