Commentary

R (on the application of the Federation of Tour Operators and others) v HM Treasury (the Speaker of the House of Commons intervening)

Part V19 Air passenger duty

R (on the application of the Federation of Tour Operators and others) v HM Treasury (the Speaker of the House of Commons intervening)

R (on the application of the Federation of Tour Operators and others) v HM Treasury (the Speaker of the House of Commons intervening)

[2008] STC 547

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 operator's right to property - Human Rights Act 1998 Sch 1 Pt II art 1 - Finance Act 2007 s 12 - EC Treaty, art 49.

Non-discrimination - air transport - prohibition under international agreement on imposition of fees, dues or other charges in respect solely of right of transit over or entry into or exit from territory of aircraft or persons and property thereon of another contracting state - whether tax such as air passenger duty “dues” under agreement - whether in respect solely of right of exit - whether international agreement incorporated into domestic law by EC regulation on air transport - Chicago Convention on International Civil Aviation art 15

Evidence - admissibility of evidence - parliamentary proceedings - prohibition on impeachment or questioning - reliance on evidence of statements by minister to show motivation of executive's action outside Parliament - evidence to select committee - claimants relying on statements to show that Treasury aware of retrospective nature of increase in air passenger duty, that inaccurate accounts given of effects of increase and on matters of procedure - whether evidence relevant to legality of increase and on matters of procedure

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