Litigation Recent Desicions 28/02/95

Supplying of limousine to take passengers to airport

Virgin Atlantic Airways v Commissioners of Customs & Excise; Canadian International Airlines v the same. (QBD (Turner J) 3/2/95)

Summary: The provision of a limousine service for first class passengers from their homes to the airport is an integral part of the supply of air transport and is not subject to standard rate VAT as a separate service.

Appeals by two airlines against decisions made by a VAT tribunal upholding assessments to VAT on the supplies of limousine services for the airlines' upper class and full fare passengers from their homes or hotels to the airport.