Air Passenger Duty – A missed opportunity Shauna Burns, MD; “Chancellor Rishi Sunak delivered his first Budget yesterday which was overshadowed by emergency provisions in the Budget to support businesses affected by the threat of COVID-19, or the fear of the threat. One notable absent change for businesses was no change to Air Passenger Duty (“APD”). Northern Ireland businesses I can confirm are still travelling, and over the incoming weeks when COVID-19 is contained businesses will travel more again. But…