All articles by Kristy Cooper

Zero rating for aircraft lessors

The European Court of Justice (Court) has published its decision in the case of A Oy (Case C3311) stating that supplies of aircraft to intermediaries where the end user is an airline operating for reward chiefly on international routes can be zero-rated. This largely supports HMRCs current approach of adopting a look through test so that supplies of aircraft which will ultimately be used by an airline operating for reward chiefly on international routes will be zero-rated