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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Able Ltd [2011] UKUT 193 (TCC) (25 February 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B5.html
Cite as: [2011] UKUT B5 (TCC), [2011] UKUT 193 (TCC), [2011] STI 635, [2011] BVC 1607
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HMRC v Able Ltd [2011] UKUT 193 (TCC) (25 February 2011)
EXEMPTION – Transactions treated as exports – Supplies within UK to other NATO states – Ship dismantling services by UK yard to US department managing Reserve Fleet of obsolete vessels – Whether for the armed forces of another NATO state – Whether exempt under Art 151(1)(c) of Principal VAT Directive – Matter referred to ECJ.