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VAT and Tour Operators’ Margin Scheme: Revenue and Customs v Sonder Europe Ltd [2025] UKUT 14

  • Appeal by HMRC against FTT decision on VAT
  • Sonder provided accommodation to travellers
  • Sonder leased apartments and granted licenses to travellers
  • VAT accounted for under TOMS on margin
  • HMRC assessed Sonder for VAT
  • FTT ruled in favor of Sonder
  • TOMS applied to Sonder’s accommodation supplies

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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