Policy paper

Revenue and Customs Brief 5 (2014): Tour Operators Margin Scheme

European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.

• From: HM Revenue & Customs
• Published: 31 January 2014

Documents

Revenue and Customs Brief 5 (2014): Tour Operator Margin Schemes

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Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 31 January 2014