A Complete Guide to VAT and TOMS in Travel – Manchester

    30 September 2020
  • Venue:
    The Studio
  • Location:
    51 Lever Street, Manchester, M1 1FN
  • Book online

Event details

Please note that this event was postponed from 23 April due to the Coronavirus pandemic. The new date is 30 September 2020.

About the event

ABTA’s one-day seminar will give you a comprehensive guide to what 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.

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. 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 and 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 exercise
  • ABTA’s work around VAT and the current issues ABTA is working on


Moderator: David Bennett, VAT Consultant, Elman Wall Bennett

David Bennett is a VAT consultant specialising in travel. David started with HM Customs & Excise a sobering 33 years ago. He soon decided that the Civil Service was not for him and has since worked at accounting firms Deloitte and Saffery Champness. In 2014, he set up his own consultancy Elman Wall Bennett, in conjunction with travel accountants Elman Wall, to specialise in VAT and travel. David advises a broad range of tour operator and travel agents on the implications of TOMS and other VAT matters such as the meaning of Agent and Principal. He also advises ABTA and represents the association on the Fiscal Committee of ECTAA (the Brussels based body representing European travel agents and tour operators). His role often involves discussing matters with HMRC’s Policy Unit. David is married with three grown up children and lives in Sussex. When not working, he’s probably travelling, watching Arsenal, watching cricket or listening to Manic Street Preachers.

Other speakers include:

  • Laura Chipp, Director, VATNAV
  • Stephen Mason, Senior Counsel, Travlaw

Benefits of attending

  • Take part in practical exercises 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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"A very useful day relevant for a wide audience."
Emma Sullivan
Secret Escapes
A very good update on what can be a complex area.
Anthony Moore
Fred Olsen
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
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