Airlines
– 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
Tax-free shops
Commentary –
Indirect Tax Reporter ¶23-430