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.
Read the full decision in .
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.
Published 1 December 2016