Recent Developments

VAT doesn't stand still. On this page, we highlight what we consider to be the most important recent developments for those operating in the travel sector.

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On 13 December 2017, the European Commission published its long-awaited study on the application of the TOMS rules and on options for reform. This could herald significant change and improvement to the rules for many. A short summary of the study can be accessed here.

Summary of the Commission's TOMS Study


See below for our newsletters covering issues such as Brexit and the treatment of wholesale supplies of travel.

Value Added Travel June 2018

Value Added Travel September 2018

Value Added Travel December 2018

Value Added Travel No Deal Brexit January 2019

Value Added Travel March 2019