Airtours Holidays Transport Ltd v Revenue and Customs

Factual and Procedural Background

This matter comes before the Supreme Court of the United Kingdom on appeal from the Court of Appeal decision reported at [2014] EWCA Civ 1033. The judgment excerpt provided lists the constitution of the court—Judge Neuberger (President), Judge Mance, Judge Clarke, Judge Carnwath, and Judge Hodge—and records that the appeal was heard on 25 February 2016 with judgment delivered on 11 May 2016. No narrative of the underlying facts or earlier procedural steps is contained in the excerpt.

Legal Issues Presented

The opinion addresses a procedural matter and does not frame distinct legal issues.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The excerpt supplied does not include the court’s reasoning or analytical discussion. It merely records the constitution of the bench, the hearing date, and the delivery date of judgment.

Holding and Implications

Not specified in the provided excerpt.

The consequences of the decision, as well as any broader legal implications, cannot be assessed from the information available.