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Fasten your safety belts. Jeremy Cape of Squire Patton Boggs explains the U.K.’s Air Passenger Duty (APD) and one group’s proposal to impose a frequent flyer levy.

For additional coverage, read these articles in Tax Notes:

In Willis Weighs In, Tax Notes contributing editor Ben Willis continues to discuss business purpose hurdles related to his article on the principle purpose threshold with Executive Editor for Commentary Jasper Smith.

Please reach out to Ben with questions at ben.willis@taxanalysts.org.

Colin Breck from Tesla on Quality Views to Expose Technical Debt