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HMRC v Able Ltd: UTTC 25 Feb 2011

UTTC EXEMPTION – Transactions treated as exports – Supplies within UK to other NATO states – Ship dismantling services by UK yard to US department managing Reserve Fleet of obsolete vessels – Whether for the armed forces of another NATO state – Whether exempt under Art 151(1)(c) of Principal VAT Directive – Matter referred to ECJ.

Citations:

[2011] UKUT B5 (TCC), [2011] STI 635, [2011] BVC 1607

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 September 2022; Ref: scu.440802

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