The Commissioners for HM Revenue and Customs v Bolt Services UK Limited [2025] UKUT 00100 (TCC)

Upper Tribunal Tax and Chancery decision by Mr Justice Meade and Judge Greenbank on 24 March 2025

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 24 March 2025

• Category: Tax
• Release date: 24 March 2025

Read full decision The Commissioners for HM Revenue and Customs v Bolt Services UK Limited

VALUE ADDED TAX – Tour Operators’ Margin Scheme – mobile ride hailing services – whether services of a kind commonly provided by tour operators or travel agents – yes – whether services materially altered or further processed – no – appeal dismissed

Published 24 March 2025