Commentary

R (on the application of the Federation of Tour Operators and others) v HM Treasury

Part V19 Air passenger duty

R (on the application of the Federation of Tour Operators and others) v HM Treasury

R (on the application of the Federation of Tour Operators and others) v HM Treasury

[2008] EWCA Civ 752 [2008] STC 2524

Air passenger duty - rates - increase in rates - increase applying to flights already booked - tour operators unable to pass on increase to passengers with flights already booked - whether violation of tour operators' right to property - Human Rights Act 1998, Sch 1, Pt II, art 1 - Finance Act 2007 s 12.

On 6 December 2006, the Chancellor of the Exchequer announced the doubling of air passenger duty (“APD”) with effect from 1 February 2007, some

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