Key domestic legislation: Value Added Tax (Tour Operators) Order 1987 (SI 1987/1806)
The UK maintained a UK version of the tour operators margin scheme following the UK's exit from the EU.
The tour operators margin scheme is a special scheme for businesses that buy in and resell travel, accommodation and certain other services as a principal or undisclosed agent (that is, acting in its own name). The scheme is a simplification measure in that it treats a bundle of supplies made to the same person as a single supply made
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