A Complete Guide to VAT and TOMS in Travel – London

    22 January 2020
  • Venue:
    America Square Conference Centre
  • Location:
    1 America Square, 17 Crosswall, London, EC3N 2LB
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Event details

This event is now full. Please email to add your name to the waiting list.

ABTA’s one-day seminar will give you a comprehensive guide to VAT TOMS is and how it is calculated. The seminar will look at how Brexit may affect TOMS with the content being tailored to reflect the ongoing negotiations.


About the event

The Tour Operators Margin Scheme (TOMS) is an EU wide simplification measure that protects tour operators from having to register for VAT in every member state in which they operate. If your business buys-in and re-sells travel, accommodation and certain other travel services as a principal to a consumer within the EU, then you have to use the TOMS to account for your VAT.

This event will give you an overall understanding of VAT in travel before looking in detail at TOMS itself where delegates will hear about the importance of TOMS and what the current legal issues regarding TOMS are.


  • How does VAT apply to travel and the framework within which VAT is applied 
  • What will the impact of Brexit be on TOMS
  • Agent/principal contracting with an introduction to the Med Hotels, Hotels4U and Opodo cases
  • The legal and practical implications of the Med Hotels case 
  • How to calculate TOMS – practical exercises
  • ABTA’s work around VAT and the current issues ABTA is working on


Moderator: Carolyn Watson, Director of Finance and Resources, ABTA

Carolyn has worked for ABTA for over 7 years, and is responsible for ABTA’s finance and corporate services, supporting delivery and commercial development to ensure ABTA delivers the best services to its Members and to Consumers. She also leads ABTA’s VAT Working Group representing the travel industry’s interests to HMRC, Treasury and at EU level. A big four chartered accountant by training, she has worked in senior finance roles in commercial, public sector and not for profit businesses. Past roles include Head of Finance and Corporate Services at Serco for the Business Link South-East contract, Director of Finance and IT for Sussex Enterprise, a business-support membership organisation and roles in the NHS, Haagen Dazs Ice cream and Topshop.

Speakers include:

  • David Bennett, VAT Consultant, Elman Wall Bennett
  • Laura Chipp, Director, VATNAV
  • Stephen Mason, Senior Counsel, Travlaw

Benefits of attending

  • Take part in a practical exercise to fully understand how TOMS is calculated
  • Get invaluable perspectives from the experts on how TOMS will be affected by Brexit 
  • Hear about the work that ABTA does around VAT and how this can help your travel business 
  • Network with peers and hear about the finance issues your industry colleagues are facing 

Who should attend?

Finance teams within large and small tour operators. This event is open to ABTA Members, non-Members and the wider travel industry.

Event prices

ABTA Member/ABTA Partner* rate – £235 plus VAT 
Non-Member rate – £355 plus VAT 

This includes lunch and refreshments throughout the day, all delegate materials, presentations and an attendee certificate. 

Make payment by credit or debit card. ABTA Members and Partners can request an invoice.

View our booking terms and conditions here.


  • Book three places and get 50% off the third place.
    (This discount will be automatically applied when you book online.)
  • If you are looking to book for a larger group please contact for a bespoke discount.

*To qualify for the ABTA Member/Partner discount you must have a current ABTA Member/Partner number or your application must be in progress when the event takes place.

Non-Members are welcome to attend. For information about becoming a Member click here.

Event sponsorship

Event partner

Elman Wall Bennett is a consultancy focused on travel VAT run by David Bennett. David is a VAT consultant specialising in the travel sector.  David advises a broad range of tour operators and travel agents on TOMS and other matters such as the VAT place of supply rules. David has represented ABTA on the Fiscal Committee of ECTAA since 2000.  This has involved extensive work on issues such as the Commission’s proposals for reform of TOMS. David has been instrumental in the establishment of TTL Net, a network of VAT advisors specialising in the travel sector.  TTL Net now has consultants in 19 member states plus Switzerland and Iceland.


For details on how to promote your company at this event, contact Matt Turton on 020 3693 0194 or 
To view our commercial opportunities brochure click here.

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"Extremely informative. The practical exercises were beneficial to test understanding."
Carol Hughes
Tourvest Destination Management Ltd
"Overall an excellent introduction to VAT within the travel industry, the presenters did a fantastic job in terms of delivering the subjects. Found the practical questions very insightful with detailed explanations."
Wayne Mchean
ST&H Limited
"A very useful day relevant for a wide audience."
Emma Sullivan
Secret Escapes
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