TOMS and the Supreme Court Judgement in the Med Hotels Case
TOMS and the Supreme Court Judgement in the Med Hotels Case 2014
VAT
VAT Briefing Landmark ECJ Ruling on TOMS
The European Court of Justice gave its decision in the cases on the application of the Tour Operators' Margin Scheme (TOMS) on 26 September 2013.
HMRC Guidance: Place of supply
HBAA Guidance VAT commision
The Tour Operators Margin Scheme - HBAA white paper
By David Bennett Travel VAT Partner Saffery Champress April 2010