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How HMRC’s policy change on retained deposits may affect your business
Ian Bell

25 April 2019

As of 1 March HMRC’s new policy came into force in relation to retained (or non-refundable) deposits came into force. This will affect any business which collect non-refundable deposits. Key areas affected by this new policy are hotels, restaurants and leisure sectors.

TOMS in a post-Brexit world
Ian Bell

17 September 2018

With many tour operators unsure about how Brexit will affect the Tour Operator Margin Scheme (TOMS), and guidance from HMRC leaving the matter unclear, a couple of recent cases highlight areas that may have potential implications. We’ve summarised the two Advocate General (AG) opinions released in this article.

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