In British Airways plc v HMRC, the appeal at the Upper Tribunal centred on the treatment of hotel accommodation provided by British Airways (BA) to cabin crew operating back-to-back (B2B) transatlantic rotations through London Heathrow Airport (LHR) and whether the expense was liable for income tax and National Insurance contributions (NICs).

The first round of this tax dispute was heard at the First Tier Tribunal (FTT) in February 2025 – British Airways plc v HMRC TC/2022/13427 – and marked a win for BA.

But the decision, dated 3 April 2025, was kept secret at the time and was not published. It has only just been released as an appendix to the Upper Tribunal decision ‘for ease of reference’, the tribunal judges noted.

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