TOMS, Tour Operators' Margin Scheme, Travel VAT

David started as a visiting VAT officer with HM Customs & Excise a sobering 33 years ago.


He soon decided that the Civil Service was not for him and has since worked at accounting firms Deloitte and Saffery Champness. In 2014, he set up Elman Wall Bennett, in conjunction with travel accountants Elman Wall, to specialise in VAT and travel.

David advises a broad range of tour operator and travel agents on the implications of TOMS and all other VAT matters affecting businesses in the travel sector.

David also advises ABTA and represents the Association on the Fiscal Committee of ECTAA (the Brussels based body representing European travel agents and tour operators). His role often involves discussing matters with HMRC's Policy Unit.

David was a key member of the team which conducted the European Commission's TOMS study - see the Recent Developments page.

David is a trustee of Hult International Business School Ltd in London. He is married with three grown up children and lives in Sussex.
When not working, he's probably travelling, watching Arsenal, watching cricket or listening to Manic Street Preachers.