Supreme Court: HMRC v Bolt

Today the Supreme Court refused permission to appeal meaning the Court of Appeal judgement stands in HMRC v Bolt Services UK Limited [2026] EWCA Civ 720.  Consequently, on-demand private hire services, as supplied by Bolt, are not within the scope of the Tour Operators’ Margin Scheme (“TOMS”).  The knock-on effect, not least on cases pending, could be sizeable for those using a similar approach.