United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Ryanair Limited v HMRC [2013] UKUT 176 (TCC) (10 April 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/176.html
Cite as: [2013] UKUT 176 (TCC)

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Ryanair Limited v HMRC [2013] UKUT 176 (TCC) (10 April 2013)

"AIR PASSENGER DUTY – co176ected flights exemption – FA 1994 ss 28, 31, 39, APD Regs 1994, reg 11, APD (Co176ected Flights) Order 1994, art 3 and Schedule – whether ticketing requirements represent discrete condition or are merely evidential – discrete requirement – whether satisfied by appellant during relevant period – no – appeal dismissed JUDICIAL REVIEW – whether appellant treated less favourably than competing airlines – no – application dismissed"

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