Tax advisory for airlines, MRO providers, and defence contractors.
International passenger flights — zero-rated. Domestic flights — standard-rated. In-flight catering — complex supply rules. Airport fees — standard-rated input. Codeshare revenue — place of supply analysis.
Aircraft maintenance for foreign airlines — zero-rated. Domestic airline MRO — standard-rated. Engine overhaul — standard-rated or zero-rated. Component pooling — complex supply classification.
Government defence contracts — standard-rated. Military equipment imports — customs duty exemptions possible. Offset programmes — complex VAT treatment. Security services — standard-rated. Technology transfer — IP licensing rules.
