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 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.
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Published 1 December 2016