Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Acquisition definition

What does Acquisition mean? In VAT practice, an acquisition is the cross-border purchase or movement of goods between EU Member States where the goods are removed to another Member State and VAT is self-assessed in the destination by the acquirer (acquisition VAT). The term is defined in VAT legislation (UK: Value Added Tax Act 1994, as modified for Northern Ireland by the Windsor Framework/NI Protocol; Ireland: VAT Consolidation Act 2010) and also covers certain transactions treated as supplies of goods, such as a trader’s transfer of own goods across borders. Jurisdictional scope: In Ireland, intra-Community acquisitions apply in full. In the UK, the rules...

CMA unconditional Phase 2 clearance: Menzies Aviation’s acquisition of Airline Services’ de‑icing and ground handling; no SLC at LGW, MAN, LHR, EDI and GLA (17 January 2019)

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Practice notes

CASE HUB ARCHIVED – this preserved case hub sets out the position as at the decision date of 17 January 2019; it is not maintained. See further: timeline.

Case facts

Outline

UK merger inquiry into the completed purchase by Menzies Aviation (UK) Limited of part of the business of Airline Services Limited. The deal created horizontal overlaps in the supply of de-icing services and ground handling services at several UK airports.

Latest developments

On 17 January 2019, after an in-depth phase 2 review, the CMA published its final report, approving the transaction unconditionally.

Parties

Menzies Aviation (UK) Limited (Menzies Aviation) is a UK-based supplier of landside and airside services to airports and airlines. Menzies Aviation is a Subsidiary of John Menzies plc.

Airline Services Limited is a UK-based company providing aircraft presentation and cabin interior support services to the airline industry. The assets acquired comprise the de-icing, aircraft presentation and ground handling activities operated in the UK under the ‘Airline Services’ name (the Airline Services Business).

Market(s)

Support services to airlines and airports...

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