Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise: QBD 16 Feb 1995
Supply of limousine service with airline ticket not separate taxable supply. It was incidental to the supply of air transport, and accordingly zero-rated. Citations: Times 16-Feb-1995, Ind Summary 03-Apr-1995 Statutes: Value added Tax Act 1983 3(2) Jurisdiction: England and Wales VAT, Transport Updated: 28 April 2022; Ref: scu.90175