Sarah Bradford looks at the rules in light of the British Airways tribunal decision
British Airways plc (BA) have recently won an appeal by HMRC against the decision of the First-tier Tribunal in a case which involved the tax and National Insurance implications of hotel accommodation provided by BA to cabin crew operating back-to-back transatlantic rotations through London Heathrow. In HMRC v British Airways plc [2026] UKUT 00366 (TCC), the Upper Tribunal found that BA were entitled to deduct the cost of accommodation provided near London Heathrow during a back-to-back rotation.