Business Terms and Jargon Explained

What is TOMS

Tax Definition:-

Tour Operatorís Margin Scheme - a VAT-simplification scheme for businesses that buy-in and resell travel, accommodation and certain other related services.

© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-20 12:17:42

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