What VAT rate does Bolt have to charge after the 12 June 2026 ruling?

Bolt must charge the full 20% UK standard VAT on the entire fare after the ruling.

When did the UK Upper Tribunal allow Bolt to use TOMS?

The Upper Tribunal allowed Bolt to use TOMS on 24 March 2025 by rejecting HMRC's appeal.

When did the First Tier Tribunal rule that mobile ride‑hailing services fall within TOMS?

The First Tier Tribunal made that ruling on 24 December 2023.

What was the difference in VAT treatment for Bolt before the Court of Appeal ruling?

Before the ruling, Bolt could charge VAT only on its margin under TOMS; after the ruling, it must charge VAT on the full fare.

Ride sharer loses £190m latest ruling on using Tour Operators Margin Scheme to lower VAT charge

Hospitality VAT cut: Who benefits?

TaxPolicy · about 21 hours ago

A proposed permanent reduction of the UK hospitality VAT rate from 20% to 10% would cost an estimated £12‑14 bn per year, with the bulk of the benefit accruing to large chains such as McDonald’s. The analysis argues the cut is mis‑targeted, unlikely to lower prices, and would create incentives for businesses to re‑characterise activities to qualify for the lower rate. It suggests alternative measures—such as business‑rate reform or NIC relief—would better support the sector.

Reduced rate of VAT on children’s meals and outings: What does it mean for your business?

Business Wales · 2 days ago

The UK Government will temporarily reduce VAT on children’s meals and outings to 5% from 25 June 2026 to 1 September 2026, cutting the standard rate of 20%. The scheme covers children’s menu meals in restaurants, tickets for theatres, cinemas, soft play, adventure centres and theme parks. Businesses should review the GOV.UK guidance for eligibility and compliance.

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now

VatIT · 4 days ago

The article provides a detailed checklist for UK VAT‑registered businesses to comply with the Making Tax Digital (MTD) programme, outlining digital record‑keeping, API submission, exemption criteria, and the penalty regime. It also highlights upcoming MTD requirements for Income Tax and offers guidance on software selection and consolidation.

Barclays Loses VAT Appeal Over UK Fixed Establishment

Law360 · 5 days ago

A London tribunal ruled that Barclays' British branch was skeletal and did not constitute a fixed establishment for VAT grouping purposes, resulting in the loss of Barclays' appeal. The decision clarifies the application of UK fixed establishment rules for foreign entities.

UK Mandatory Online Registration Portal for Tax Advisors

1stopVAT · 5 days ago

HMRC has introduced a mandatory online registration portal for tax advisers who interact with HMRC on behalf of clients. The portal becomes operational from 18 May 2026 and must be fully functional by 31 March 2027. Advisers have three months from the opening of the registration window to apply for an Agent Services Account (ASA).

Temporary reduced rate of VAT for children's meals, tickets and family attractions

HM Revenue & Customs · 5 days ago

HM Revenue & Customs has introduced a temporary reduced VAT rate of 5% for qualifying children's meals, tickets and family attractions. The rate applies from 25 June 2026 until 1 September 2026. After that, the standard rate will resume.