Fuel Surcharges - part of the ticket or not?

It seems the airlines want their cake and eat it too.

Good case in point is the UK where the airlines are upsetting the Corp Travel people with their imposition of the fuel surcharge process. We have known for some time that this is a problem yet it is really only now starting to appear as a major issue.

http://www.abtn.co.uk/Confusion_over_status_of_fuel_surcharges

It seems the airlines want to treat the fuel surcharge as part of a ticket for the purposes of the rule of the ticket or in general to collect the cash and then not refund it. But not to collect or pay tax on it that is due IF it is part of the ticket.

Now perhaps will someone in the tax authorities please think about this and decide for the airlines who are clearly not thinking straight on this issue.

I have tried to find any rules on the subject of refunds of these fees and surcharges and cannot find any.

Cheers