Ryanair Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0176 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 10 April 2013.

Read the full decision in Ryanair Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0176 (TCC).

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.

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