Plymouth Marine Laboratory v Revenue and Customs: FTTTx 29 Apr 2009

FTTTx Value Added Tax – whether services rendered to the Appellant by a company to which the Appellant had out-sourced the operation of its ships and certain services were zero-rated under Item 1 of Group 8 in Schedule 8 to VAT Act 1994 – proper interpretation of the contract – consideration of what was actually done – Appeal dismissed.

Citations:

[2009] UKFTT 179 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408987