Revenue and Customs Brief 5 (2024): Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

Published on: 18 April 2024

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Specialist Tax Regulatory Materials

Article summary

HMRC has published Revenue and Customs Brief 5 (2024) clarifying its technical position on the inclusion of business to business (B2B) wholesale supplies within the Tour Operators’ Margin Scheme (TOMS).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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