Ryanair Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2013] UKUT 0176 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 10 April 2013.
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AIR PASSENGER DUTY 鈥� connected flights exemption 鈥� FA 1994 ss 28, 31, 39, APD Regs 1994, reg 11, APD (Connected Flights) Order 1994, art 3 and Schedule 鈥� whether ticketing requirements represent discrete condition or are merely evidential 鈥� discrete requirement 鈥� whether satisfied by appellant during relevant period 鈥� no 鈥� appeal dismissed JUDICIAL REVIEW 鈥� whether appellant treated less favourably than competing airlines 鈥� no 鈥� application dismissed.
Updates to this page
Published 1 December 2016