Updated EU VAT rules for passenger transport and short-term accommodation platforms

Sue Rathmell, VAT & Indirect Tax Partner, CTA,MHA

Sue is an Indirect Tax specialist with more than 30 years' experience of VAT, Insurance Premium Tax, excise and custom duties. She joined MHA in April 2017 and heads up the Indirect Tax services in the Kent region.

Sue spent 5 years as in-house Indirect Tax Manager at Saga plc. Before that Sue worked for a Big 4 firm in London and in Central Europe and initially she worked for HMRC. Sue is a Chartered Tax Adviser.

With experience with over 50's tour operator Saga under her belt, sue is a Travel VAT specialist, helping tour operators understand the Tour Operators' Margin Scheme (known as TOMS) which calculates how much VAT is due on holidays. TOMS is also used in the MICE (Meetings, Incentives, Conferences and Events) world.

Outside the office, Sue enjoys travelling, particularly island hopping in Greece in search of the perfect beach and the perfect taverna.

Damon Wright, Indirect Tax Director, Evelyn Partners

Damon has over 25 years' experience in Indirect Tax and VAT, firstly as and HM Revenue & Customs (HMRC) Senior VAT Investigator, then in practice. Since 1997 he has worked for Big 4 and mid-tier firms of accountants. He has also spent time working in industry for one of the largest UK consumer groups (Virgin) and the (ex) Thomas Cook Group Plc. He is now an Indirect Tax Director at Evelyn Partners.

Damon is a VAT generalist but specialises in Indirect Tax for International Trade, covering international supply chains for goods and services. His work includes advising on Import/Export regimes and the differing interpretations and applications of VAT/GST etc. Concentrating on practical solutions for managing and, where possible reducing tax and administration costs whilst facilitating the commercial drivers for the business. He also has extensive direct experience of advising Aviation, Tour Operator and Travel Agent clients, especially over the last 15 years. This includes many of the largest Tour Operators, Travel Agents, OTAs and Airlines as well as many other travel companies.

His work for clients ranges from the provision of general Indirect Tax advice, including VAT, IPT and APD; the efficient operation of the VAT Tour Operators Margin Scheme; detailed reviews of international business structures (including using the variable application of EU legislation across the EU Member States) and due diligence reporting.

Ed Saltmarsh, Technical Manager, ICAEW Tax Faculty

Ed joined the Tax Faculty in June 2022 as a technical manager focussing on VAT and duties, as well as other indirect taxes.

Ed qualified as a chartered tax adviser in 2017, specialising in indirect taxes, and also has qualifications in customs duties and tax technology. He was previously a senior manager in the VAT team at BDO, where he worked for more than seven years.

Ed manages the ICAEW's VAT Committee (including its Duties Subcommittee), and the Technical and Oversight Committee. He also sits on HMRC's Joint VAT Consultative Committee and Joint Customs Consultative Committee.