Tonnage Tax; whether Appellants operated qualifying ships; whether ships certified for navigation at sea; No; whether vessels used for estuary or harbour crossings- no; whether crossing within a harbour-no; Schedule 22 to the Finance Act 2000; State Aid; Treaty on the Functioning of the European Union Article 107, 108; Community Guidelines on State Aid to Maritime Transport (97/C/205/05); Appeal dismissed.
Citations:
[2011] SFTD 619, [2011] STI 1843, [2011] UKFTT 243 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 10 November 2022; Ref: scu.443013
