Lockheed Martin UK Limited v Revenue and Customs (VAT – Zero Rating – Modification or Conversion of Aircraft): FTTTx 7 Dec 2021

VAT – zero rating – modification or conversion of aircraft – supply of airborne surveillance and control system – additional role for existing aircraft – use of role-fit kits – whether modification or conversion – jurisdiction of Tribunal to reach decision on basis other than one put forward by parties – unusual importance of burden of proof – Item 2, Group 8, Schedule 8, Value Added Tax Act 1994

Citations:

[2021] UKFTT 448 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 March 2022; Ref: scu.671550