References: [2011] UKUT B5 (TCC), [2011] STI 635, [2011] BVC 1607
Links: Bailii
Ratio: 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.
Last Update: 10-Aug-16
Ref: 440802