A (Beauty) Spot of Bother – Does FTT Decision Provide a VAT Facelift for Cosmetic Treatments?

Botox, Beauty Treatments, Cosmetics, Healthcare & VAT… The FTT & HMRC We live in an age when we’re bombarded with images of toned physiques and blemish-free complexions everywhere that we turn. With cosmetic perfection so ubiquitous in reality television shows, movies and advertising, it’s no surprise that some people feel 

TOMS or the Tour Operator Margin Scheme for VAT

The Tour Operators Margin Scheme (TOMS) What is the TOMS regime? TOMS is a mandatory VAT accounting measure that applies to any supplier who buys in and resells designated travel services in their capacity as either a principal or undisclosed agent without materially altering those services. It is applied to