Why I he talking about ATOL ? If this is an airline surely ATOL is irrelevant, if on the other hand he is chartering planes and reselling the seats then it would be relevant. This doesn't look like an airline to me it looks like a charter operation. I wish him the best of luck, having done whole plane charters in a previous life I can say it is a financial nightmare - nothing like watching thousands of pounds of your money taxiing down the runway.