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.



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