References: [2013] UKUT 176 (TCC)
Links: Bailii
UTTC AIR PASSENGER DUTY – connected flights exemption – FA 1994 ss 28, 31, 39, APD Regs 1994, reg 11, APD (Connected 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
