Aircraft Ferry Flights and UK VAT: When It’s 0%, 20%, or Outside Scope, Plus the Evidence You Need to Keep 

Introduction   In aviation finance, few things trigger a headache faster than the VAT treatment of a flight with no passengers. Determining the correct VAT position for an aircraft ferry flight isn’t as simple as checking whether the plane crossed a border. It requires a forensic look at who you are billing, where they sit, and, crucially, whether the aircraft itself qualifies for relief, […]