A fixed establishment, meaning

Case Law – DFDS A/S. [1995] BVC 1,184

Accounting for VAT

Checklist

Commentary – Indirect Tax Reporter ¶102

ESC for fixed margin excursions sold by cruise operators

Commentary – Indirect Tax Reporter ¶54-490

ESC: airline charter option

Commentary – Indirect Tax Reporter ¶54-490

Generally

Commentary – Indirect Tax Reporter ¶54-490

Airline, input tax on hotel bills and hire charges

Case Law – Aer Lingus plc. [1993] BVC 596

Alternative method of calculation

Election to use

Case Law – Aspro Travel Ltd v. Customs and Excise Commissioners. [1997] BVC 154

Withdrawal of approval

Case Law – Best Travel Ltd (in liquidation). [1999] BVC 2,069

Annual adjustment assessment, three-year cap

Case Law – Revenue and Customs Commissioners v Dunwood Travel Ltd. [2007] BVC 406 ; Revenue and Customs Commissioners v Dunwood Travel Ltd. [2008] BVC 313

Applicability

Case Law – Norman Allen Group Travel Ltd. [1996] BVC 2,857

Applicability, cases

Commentary – Indirect Tax Reporter ¶54-460

Application

Failure of member state to fulfil obligations

Case Law – EC Commission v Spain (Case C-189/11). [2013] BVC 471

Generally

Legislation/Regulatory – Dir. 2006/112 art. 306

Organisation of international study trips

Case Law – Finanzamt Heidelberg v iSt internationale Sprach-und Studienreisen GmbH (Case C-200/04). [2009] BVC 896

Apportionment

Case Law – Madgett & Ors t/a The Howden Court Hotel. [2007] BVC 2,090

Apportionment of supplies

Commentary – Indirect Tax Reporter ¶54-499

Calculation

Cost-based (annual adjustment) from 1 January 2010

Commentary – Indirect Tax Reporter ¶54-494
HMRC Guidance – Notice 709/5

Market value (annual adjustment) from 1 January 2010

Commentary – Indirect Tax Reporter ¶54-494

Provisional percentage

Commentary – Indirect Tax Reporter ¶54-492 ; Indirect Tax Reporter ¶54-495

Simplified year-end (annual adjustment)

Commentary – Indirect Tax Reporter ¶54-493

Two annual calculations: change in standard VAT rate

Commentary – Indirect Tax Reporter ¶18-014

Year-end (annual adjustment) up to 31 December 2009

Commentary – Indirect Tax Reporter ¶54-491

Cap, interaction

Commentary – Indirect Tax Reporter ¶54-500

Change in method of calculation, Customs' refusal

Case Law – Customs and Excise Commissioners v Simply Travel Ltd. [2002] BVC 33

Checklist

Commentary – Indirect Tax Reporter ¶54-452

Conflict with UK practice

Commentary – Indirect Tax Reporter ¶54-450

Designated travel services

Enjoyed outside EC, zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 12

Generally

Commentary – Indirect Tax Reporter ¶54-452 ; Indirect Tax Reporter ¶54-465
HMRC Guidance – Notice 709/5

Limousine service

Case Law – Virgin Atlantic Airways Ltd. [1994] BVC 691

Meaning

Legislation/Regulatory – SI 1987/1806 art. 3
Case Law – Independent Coach Travel (Wholesaling) Ltd. [1994] BVC 678

Place of supply

Legislation/Regulatory – SI 1987/1806 art. 5, 6

Supply not treated as, option

Legislation/Regulatory – SI 1987/1806 art. 14

Tax point

Legislation/Regulatory – SI 1987/1806 art. 4

Value

Legislation/Regulatory – SI 1987/1806 art. 7-9

Disqualification from membership of group of companies

Legislation/Regulatory – SI 1987/1806 art. 13

European law

Commentary – Indirect Tax Reporter ¶54-450

Exempted transactions

Legislation/Regulatory – Dir. 2006/112 art. 309

General provisions

Legislation/Regulatory – Notice 709/5 ; SI 1987/1806 ; VATA94 s. 53

Generally

Commentary – Indirect Tax Reporter ¶3-130 ; Indirect Tax Reporter ¶54-450

Group membership, restriction

Commentary – Indirect Tax Reporter ¶54-502

Has established its business, meaning

Case Law – DFDS A/S. [1995] BVC 1,184

Holiday accommodation

Case Law – Van Ginkel Waddinxveen BV & Ors v. Inspecteur der Omzetbelasting, Utrecht (Case C-163/91). [1996] BVC 398

Hotel

Case Law – Customs and Excise Commissioners v. Madgett & Anor (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97). [1998] BVC 458 ; Madgett & Anor t/a Howden Court Hotel. [1996] BVC 2,159

In-house supplies

Commentary – Indirect Tax Reporter ¶54-475

In-house supply of transport, calculation of costs

Case Law – Whittle & Ors. [1995] BVC 983

Input tax, disallowance

Legislation/Regulatory – Dir. 2006/112 art. 310 ; SI 1987/1806 art. 12

Inputs excluded indirect cost of adverts and training

Commentary – Indirect Tax Reporter ¶54-475

Invoices

Commentary – Indirect Tax Reporter ¶55-800

Liability to account for output tax under TOMS

Case Law – Revenue and Customs Commissioners v Secret Hotels2 Ltd (formerly Med Hotels Ltd) [2014] BVC 9

Margin scheme supply

Commentary – Indirect Tax Reporter ¶54-452

Meaning

Legislation/Regulatory – VATA94 s. 53(3)

Method of accounting for tax

Case Law – Jenny Braden Holidays Ltd. [1994] BVC 616

Operation of a website to market hotel rooms

Case Law – Revenue and Customs Commissioners v Secret Hotels2 Ltd (formerly Med Hotels Ltd) [2014] BVC 9

Passenger transport

Commentary – Indirect Tax Reporter ¶22-375

Place of supply of services

European law

Commentary – Indirect Tax Reporter ¶54-450

Generally

Commentary – Indirect Tax Reporter ¶54-480
Case Law – Customs and Excise Commissioners v. DFDS A/S (Case C-260/95). [1997] BVC 279 ; DFDS A/S. [1995] BVC 1,184 ; Gulliver's Travel Agency Ltd. [1995] BVC 1,147

Modification

Commentary – Indirect Tax Reporter ¶13-570

Place business established

Commentary – Indirect Tax Reporter ¶13-570

Supply made from fixed establishment

Commentary – Indirect Tax Reporter ¶13-570

Principal or agent

Generally

Case Law – Secret Hotels2 Ltd (formerly Med Hotels Ltd) v Revenue and Customs Commissioners. [2011] BVC 1,700 ; Secret Hotels2 Ltd v Revenue and Customs Commissioners. [2013] BVC 26

Travel club supplies

Case Law – The UK Travel Agent Ltd. [1996] BVC 2,077

Registration

Threshold

Commentary – Indirect Tax Reporter ¶43-075 ; Indirect Tax Reporter ¶43-100

Value of supply

Commentary – Indirect Tax Reporter ¶54-452

Single service

Generally

Legislation/Regulatory – Dir. 2006/112 art. 307

Taxable amount

Legislation/Regulatory – Dir. 2006/112 art. 308

Supplies of hotel and other accommodation made as agent for accommodation providers

Case Law – International Life Leisure Ltd [2006] BVC 2,803 ; Revenue and Customs Commissioners v Secret Hotels2 Ltd (formerly Med Hotels Ltd) [2014] BVC 9

Tax point

Commentary – Indirect Tax Reporter ¶54-485

Taxable amount

Bought-in and in-house supplies

Case Law – Airtours plc. [2003] BVC 2,058 ; Madgett & Anor t/a Howden Court Hotel. [1997] BVC 2,281 ; MyTravel Group plc (formerly Airtours plc). [2005] BVC 2,431 ; MyTravel plc v Customs and Excise Commissioners (Case C-291/03). [2008] BVC 426

Generally

Case Law – Customs & Excise Commissioners v First Choice Holidays plc (Case C-149/01). [2003] BVC 556 ; Customs and Excise Commissioners v First Choice Holidays plc. [2000] BVC 301 ; Customs and Excise Commissioners v First Choice Holidays plc. [2004] BVC 735 ; First Choice Holidays plc. [2000] BVC 2,175

Prompt payment discounts

Case Law – SAGA Holidays Ltd. [2004] BVC 2,200

Those within scheme

Commentary – Indirect Tax Reporter ¶55-460

Tour operator, meaning

Commentary – Indirect Tax Reporter ¶54-460
Case Law – Independent Coach Travel (Wholesaling) Ltd. [1994] BVC 678 ; International Institute for Strategic Studies. [1992] BVC 555

Tour operator, meaning within EU law

Case Law – Aer Lingus plc. [1993] BVC 596 ; Customs and Excise Commissioners v. Madgett & Anor (t/a Howden Court Hotel). [1996] BVC 128 ; Madgett & Anor t/a Howden Court Hotel. [1996] BVC 2,159

Transport-only sales, treatment

Commentary – Indirect Tax Reporter ¶22-390 ; Indirect Tax Reporter ¶54-504

Travel agent, meaning within EU law

Case Law – Aer Lingus plc. [1993] BVC 596 ; Customs and Excise Commissioners v. Madgett & Anor (t/a Howden Court Hotel). [1996] BVC 128

Travel facility

Commentary – Indirect Tax Reporter ¶54-452

UK legislation

Commentary – Indirect Tax Reporter ¶54-455
HMRC Guidance – Notice 709/5

Value of supplies

European law

Commentary – Indirect Tax Reporter ¶54-450

Registration purposes

Commentary – Indirect Tax Reporter ¶54-452

Wholesale supplies

Commentary – Indirect Tax Reporter ¶54-470
HMRC Guidance – Notice 709/5

Writing off debts

Legislation/Regulatory – SI 1995/2518 reg. 172B