– see also Aircraft and airline pilots

In-flight catering, single or multiple supply

Case Law – British Airways plc v. Customs and Excise Commissioners. (1988) 3 BVC 401 ; British Airways plc v. Customs and Excise Commissioners. (1990) 5 BVC 97 ; British Airways plc. (1987) 3 BVC 592

Input tax

Refreshment vouchers issued to delayed passengers

Case Law – British Airways plc. [2000] BVC 2,207

Services of a kind commonly provided by tour operators

Case Law – Aer Lingus plc. [1993] BVC 596

Passenger perks, treatment

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 701/7 ; Notice 709/3 ; Notice 709/5

Tax-free shops

Commentary – Indirect Tax Reporter ¶23-430