I have a potential client who is based in India who organises travel tours for UK customers to Indian and Far East. They will also book hotels and flights for UK customers and sell tour packages to other UK Travel agents. The intention is to move the customer contracts from the Indian company to the UK Company
They wish to form a UK company and get a ATOL license.
They will not have a business or fixed establisment since the operation is being run from India. There will be no employees in the UK company
Will VAT registeration for TOMS be under Non Established Taxable Person (NETP) i.e Indian company or under the UK company. I am not sure if it is a stipulation under ATOL to that a UK company is required hence the revenue will need to be booked under the UK company rather than the Indian company.