FTTTx VAT -zero rating – Article 148(d) of the Principal VAT Directive – services which meet the direct needs of vessels used for rescue or assistance at sea -meaning of ‘direct needs’- whether alterations or repair and maintenance services for lifeboat stations and other equipment meet the direct needs of lifeboats.
Citations:
[2009] UKFTT 39 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 August 2022; Ref: scu.373628