Taxpayer not entitled to Air Passenger Duty connected flights exemption
This case concerns a tax exemption couched in statutory language that has been overtaken by a technological development from paper based flight tickets to e-tickets. The Taxpayer was unable to convince the Upper Tribunal that it met the statutory conditions for exemption and also failed to make out the case that competitor airlines had been granted a more favourable interpretation of the relevant statutory provisions by the tax authority (Ryanair Limited [2013] UKUT 176 (TCC)).
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