VAT – fee paid by passengers to appellant – whether consideration for a supply – yes – whether supply zero rated as ‘making of arrangements’ for the supply of transport of passengers in an aircraft designed to carry at least 10 passengers – no – whether exempt as a supply to meet the direct needs of aircraft or its cargo – no – appeal dismissed
[2012] UKFTT 277 (TC), [2012] STI 2104, [2012] SFTD 978
Bailii
England and Wales
Updated: 31 October 2021; Ref: scu.462704 br>