Sources

US operating authority, safety and standards

• FAA, ExcelAire proposed enforcement action, 22 September 2026: https://www.faa.gov/newsroom/faa-proposes-260868-fine-against-excelaire-llc-alleged-illegal-operations
• FAA, Part 135 certification and September 2026 AIS transition: https://www.faa.gov/licenses_certificates/airline_certification/135_certification
• FAA, Safe Air Charter: https://www.faa.gov/charter
• FAA, passenger and safe-charter guidance: https://www.faa.gov/taxonomy/term/766
• FAA, pilots, owners and operators: https://www.faa.gov/about/initiatives/safecharteroperations/pilots-owners-and-operators
• FAA, important charter guidance: https://www.faa.gov/newsroom/faa-issues-important-charter-guidance-pilots-and-passengers
• FAA, SMS implementation timelines: https://www.faa.gov/faa-aviation-safety-outreach/safety-management-system
• eCFR, 14 CFR Part 5: https://www.ecfr.gov/current/title-14/chapter-I/subchapter-A/part-5
• FAA, Part 5 implementation FAQ, revision dated 4 August 2025: https://www.faa.gov/media/96306
• FAA, SMS final rule: https://www.faa.gov/newsroom/sms_final_rule.pdf
• Federal Register, 25-hour CVR final rule, 2 February 2026: https://www.federalregister.gov/documents/2026/02/02/2026-02110/25-hour-cockpit-voice-recorder-cvr-requirement-new-aircraft-production
• eCFR, 14 CFR 135.151: https://www.ecfr.gov/current/title-14/chapter-I/subchapter-G/part-135/subpart-C/section-135.151
• IBAC, IS-BAO registration process: https://ibac.org/is-bao/get-started
• IBAC, safety standards: https://ibac.org/safety/

Broker protections, US taxes and privacy

• eCFR, 14 CFR Part 295: https://www.ecfr.gov/current/title-14/chapter-II/subchapter-A/part-295
• DOT, charter-flight consumer guidance: https://www.transportation.gov/individuals/aviation-consumer-protection/charter-flights
• IRS, Revenue Procedure 2025-32 in Internal Revenue Bulletin 2025-45: https://www.irs.gov/irb/2025-45_IRB
• IRS, Publication 510: https://www.irs.gov/publications/p510
• IRS, January 2026 depreciation guidance announcement: https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-the-additional-first-year-depreciation-deduction-amended-as-part-of-the-one-big-beautiful-bill
• IRS, Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
• IRS, Publication 946: https://www.irs.gov/publications/p946
• FAA, aircraft-registration privacy announcement: https://www.faa.gov/newsroom/faa-moves-protect-aircraft-owners-private-information
• FAA, LADD: https://www.faa.gov/pilots/ladd
• FAA, ADS-B privacy and PIA: https://www.faa.gov/air_traffic/technology/equipadsb/privacy

International entry requirements and taxes

• UK Parliament, permission-to-travel enforcement statement, 25 February 2026: https://questions-statements.parliament.uk/written-statements/detail/2026-02-25/hcws1361
• UK Home Office, general-aviation reporting guidance: https://www.gov.uk/government/publications/general-aviation-operators-and-pilots-notification-of-flights/general-aviation-report-guidance-accessible
• European Union, EES FAQ: https://travel-europe.europa.eu/ees/faq
• European Union, current ETIAS FAQ: https://travel-europe.europa.eu/etias/faq
• European Commission, earlier EES/ETIAS timeline explanation, 28 April 2026: https://home-affairs.ec.europa.eu/news/main-differences-between-ees-and-etias-what-travellers-need-know-2026-04-28_en
• HMRC, APD rates: https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty
• HMRC, proposed higher-rate APD extension: https://www.gov.uk/government/publications/air-passenger-duty-and-private-jets/air-passenger-duty-extension-of-the-higher-rate
• HMRC, draft APD legislation: https://www.gov.uk/government/publications/air-passenger-duty-and-private-jets/draft-legislation-accessible-version
• French transport ministry/DGAC, aviation taxes: https://www.ecologie.gouv.fr/politiques-publiques/taxes-aeronautiques
• French administration, January 2026 solidarity-tax explanatory notice: https://www.ecologie.gouv.fr/sites/default/files/documents/ts_notice_fr_2026.pdf
• European Commission, aviation emissions and EU ETS: https://climate.ec.europa.eu/areas-action/transport-decarbonisation/reducing-emissions-aviation_en
• European Commission, aircraft-operator monitoring and reporting guidance: https://climate.ec.europa.eu/system/files/2023-05/gd2_guidance_aircraft_en.pdf