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[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