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

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.

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