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Discussion
Discussion
This first issue, and in particular Ground 1, concerns the scope of the special scheme. We will address the particular submissions made by the parties below, but we will first turn to the scope of the scheme more generally.
- Heading
- Introduction
- Scope of the appeal
- Relevant legislation
- Facts
- Mr Ryan’s evidence
- The FTT Decision
- The parties confirmed at the hearing before us that these items remained common ground between them
- The Grounds of Appeal
- Issue 1: services of a kind commonly provided by tour operators or travel agents
- The parties’ submissions in outline
- Discussion
- Principles derived from the CJEU case law
- Ground 1: the high-level approach
- Grounds 1a, 2 and 2a: the alternative reasons for the FTT’s conclusion
- Ground 3: multiplicity of supplies
- Conclusions