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Sussex
PostPosted: Thu Apr 03, 2025 6:43 pm 
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Joined: Wed Sep 03, 2003 7:30 pm
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Location: 1066 Country
Revenue and Customs v Bolt Services UK Ltd

The court dismissed an appeal from HMRC and supported Bolt's (the principal private hire operator) view that VAT was only applicable to the margin/commission on the fares that vehicles on their app undertake. The court confirmed that Bolt's business could be viewed in the same way, in respect of VAT requirements, as the law allows Travel Agents and Tour Operators to only pay VAT on their commission.

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