Bolt Services UK Limited v The Commissioners for HMRC

Bolt Services UK Limited v The Commissioners for HMRC

Bolt’s mobile ride-hailing services are services of a kind commonly provided by tour operators or travel agents, namely passenger transport, and the supply of such services falls within the scope of the TOMS. The services are not in-house supplies or materially altered/further processed. The appeal is allowed.

Parties
Appellant: Bolt Services UK Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed
Legal Topics
VAT, Tour Operators’ Margin Scheme (toms), Mobile Ride Hailing Services, In House Supplies, Material Alteration, Passenger Transport
Tax Law European Union Law VAT Tour Operators’ Margin Scheme (toms) Mobile Ride Hailing Services In House Supplies Material Alteration Passenger Transport

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Parties

Bolt Services UK Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether mobile ride-hailing services supplied by Bolt fall within the scope of the Tour Operators’ Margin Scheme (TOMS)
  2. 2 Whether Bolt’s services are of a kind commonly provided by tour operators or travel agents
  3. 3 Whether the services are in-house supplies or materially altered/further processed

Ratio Decidendi

Bolt’s mobile ride-hailing services are services of a kind commonly provided by tour operators or travel agents, namely passenger transport, and the supply of such services falls within the scope of the TOMS. The services are not in-house supplies or materially altered/further processed. The appeal is allowed.

Court Disposition

Appeal allowed

Orders

  • The appeal is allowed.