Appeal against refusal of relief on challenge to introduction of Air Passenger Duty.
Held: The system which did not exempt passengers who had prepaid for their journey did not place an excessive burden on operators. The request failed.
Judges:
Waller LJ, Buxton LJ, Smith LJ
Citations:
[2008] EWCA Civ 752, Times 28-Aug-2008
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Federation of Tour Operators and Others, Regina (on the Application of) v HM Revenue and Customs and others Admn 4-Sep-2007
The claimants complained that the sudden doubling of Airport Passenger Duty was unlawful since it had not been possible to recover this from customers, and was in breach of the Convention.
Held: The claim failed. The cost to the applicants as . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other, Transport
Updated: 17 July 2022; Ref: scu.270577