FTTTx VAT – zero rating – supplies of military reconnaissance equipment from second appellant to first appellant and from first appellant to United States government for onward sale to governments of Poland and Greece pursuant to US ‘Foreign Military Sales’ programme – whether zero rated under VATA Schedule 8, Group 13, item 2 (supply to an overseas authority charged with the management of a defence project the subject of an international collaboration arrangement in the course of giving effect to that arrangement) – whether US Foreign Military Sales programme is such an arrangement – note (1) to item 2 considered – held no – appeal dismissed
[2014] UKFTT 1029 (TC)
Bailii
England and Wales
VAT
Updated: 23 December 2021; Ref: scu.539010