Volare...

I recently booked a domestic flight with a well-known airline for a business trip. However due to a change in plans I was compelled to cancel the flight the day before I was due to fly. I knew that I would forgo the ticket price but (as a matter of principle) wanted to reclaim the air passenger duty. The airline refunded this but levied a £15 administration charge.

I asked the airline for a VAT invoice (assuming that the airline must be VAT-registered due to its size) but was told that air flight was exempt. I explained that (being a tax adviser) I knew that but pointed out that the charge now being imposed on me was for not flying and was surely outside the scope of the exemption. Despite my formal request to their head office no VAT invoice has emerged.

I realise...