Originally Posted by
NickB
Cross-referencing would be enough for the purpose of avoiding internal US tax on a US domestic ticket following or preceding an intl ticket but HMRC are rather more demanding with respect to APD: in addition to the cross-referencing, the tickets would have to be conjunction tickets, viz. tickets which are part of a single contract of carriage.
[Rest of really good post removed for space]
Well, this is certainly one of the best descriptions of all of this I have seen, and it's really hard to doubt any of this, much as I'd like to given that we have booked AA paid tickets (upgraded) and then BA awards (through AA) that are on separate records.
However, with reference to the code itself
http://customs.hmrc.gov.uk/channelsP...ent#P227_12578
Section 4.4 indicates that the tax can be avoided if:
* each refers to the other and states that they are to be read in conjunction, or
* there is a summary of the flights constituting the passengers journey including the flights in question.
in the case of separate booklets. So, if AA can either properly state this, or provide a combined summary, it seems that the higher rate of APD would not be due.
Cheers.