Home / Commercial / Sale and supply of goods / Sale and supply of goods

Legal News

Retailers fly high with VAT in airport shops

Copyright © 2025 LexisNexis

Published on: 15 September 2015

Published by a LexisNexis Commercial expert

Table of contents

What are the issues that have been raised in relation to this?
What exactly is the tax position around VAT in airports?
Are these companies doing anything wrong?
Are there any laws on dual pricing?
Are there any data protection repercussions?
Are the companies being sufficiently transparent on the purposes for which the data is processed?

Article summary

Commercial analysis: It has been reported that airport retailers are reducing the total amount of VAT that they pay each quarter to HMRC without passing on the benefit to the consumer. David Bowden, of David Bowden Law, examines the revelation that producing a boarding pass when making a purchase is not a legal requirement and talks to Andrew Loan, a VAT expert in the tax and structuring group at Macfarlanes LLP on the implications of this.

Popular documents

Goods—property, title and risk

Goods—property, title and riskThis Practice Note considers the point at which property, title and risk pass from a seller to a buyer in a business to business (B2B) sale of goods transaction depending upon the nature of the goods, the intention of the parties, the terms of the contract to which the

Consignment stock agreement—review and negotiation guide

Consignment stock agreement—review and negotiation guideScope and purposeThis Practice Note is prepared to assist with the review and/or negotiation of a consignment stock agreement, and accompanies Precedents: Consignment stock agreement—pro-customer and Consignment stock agreement—pro-supplier.A

Is the Sale of Goods Act 1979 applicable to international contracts?

Is the Sale of Goods Act 1979 applicable to international contracts?International contractsA contract may be considered international if the parties are based, or hold significant assets, in different jurisdictions, or if any of the parties' obligations are to be performed in different

Carriage of goods by sea—the Hague-Visby Rules

Carriage of goods by sea—the Hague-Visby RulesThis Practice Note explains the Hague-Visby rules (the Rules) which are international rules for the carriage of goods by sea and enacted into English law by the Carriage of Goods by Sea Act 1971 (CGSA 1971). The Practice Note covers the scope of the