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