The Commissioners for HM Revenue and Customs v Able UK Limited: [2011] UKUT 193 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Oliver and Judge Powell on 25 February 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
25 February 2011

Read the full decision in .

EXEMPTION 鈥� Transactions treated as exports 鈥� Supplies within UK to other NATO states 鈥� Ship dismantling services by UK yard to US department managing Reserve Fleet of obsolete vessels 鈥� Whether for the armed forces of another NATO state 鈥� Whether exempt under Art 151(1)(c) of Principal VAT Directive 鈥� Matter referred to ECJ.

Updates to this page

Published 1 December 2016