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To make issues worse the VAT regime for journey agents is completely completely different – and it is not at all times clear wherein capacity a travel enterprise is appearing. Read More About Travel Guide Here There is a growing body of case regulation created by HMRC’s largely unsuccessful makes an attempt to argue that intermediaries are liable to VAT under the TOMS relatively than as brokers. The VAT regime has not kept pace with modifications in the construction of the availability chain – for instance travel agents offering dynamic packaging and modifications in the regulatory regime together with the Package Travel regulations.
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