[2026] UKUT 00366 (TCC) THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v BRITISH AIRWAYS PLC
Upper Tribunal Tax and Chancery decision of Mr Justice Rajah and Judge Greenbank on the 28th September 2026.
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This is an appeal by the Commissioners for His Majesty’s Revenue and Customs (“HMRC”) against a decision of the First-tier Tribunal (Tax Chamber) released on 3 April 2025 (the “FTT Decision”)1. The respondent is British Airways Plc (“BA”).