Budget 2025: Curtailing TOMS

We are pleased to share that Etienne Wong has authored a commentary, “Budget 2025: Curtailing TOMS”, published online by Tax Journal and appearing in the 28 November print issue. The article examines the implications of the Budget 2025 measures for the Tour Operators’ Margin Scheme (TOMS). The piece is accessible via the Tax Journal website by clicking here.

Etienne Wong

Etienne Wong

Barrister

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