Upper Tribunal: HMRC v Bolt

Today the Upper Tribunal handed down its judgement in HM Revenue & Customs v Bolt Services UK Limited [2025] 00100 (TCC). It concerned an appeal by HMRC against an earlier decision that the Tour Operators’ Margin Scheme (TOMS) covered mobile ride hailing services supplied by Bolt.  The court affirmed the prior First-Tier Tribunal finding and dismissed the appeal.