This report highlights various aspects of the development of the tourist destinations. It gives an overview of the travel and tourism sector of the UK and compares the features of the tourist destinations in the leading and developing areas, that is, in the UK and in Sri Lanka. It also explains the factors that affect appeal and popularity of tourist destinations. The business opportunity of an economy car share service is also explained and evaluated in this paper. A ride share service in the UK tourism sector will be beneficial for the low budget travelers, such as, for the students and tourists with lower income level as the ride cost for the cars is quite higher in the UK. The success factors for the entrepreneurial enterprise and the entrepreneurs are also discussed in this paper.