HMRC v Able Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 25 February 2011 |
| Neutral Citation | [2011] UKUT 193 (TCC) |
| Appellant | REVENUE AND CUSTOMS |
| Respondent | ABLE UK LIMITED |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | MAN/08/1497 |
Appeal numbers: FTC/13/2010
[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
IN THE UPPER TRIBUNAL (TAX AND CHANCERY)
ON APPEAL FROM THE FIRST-TIER TRIBUNAL
(TAX) FIRST-TIER TRIBUNAL REF: MAN/08/1497
BETWEEN
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Appellant
- and -
ABLE UK LIMITED Respondents
SIR STEPHEN OLIVER) Judges of the
JUDITH POWELL ) Upper Tribunal
Sitting in London on 8 December 2010
Nigel Gibbon, Omnis VAT Consultancy, for the Appellant
Raymond Hill, counsel, instructed by Solicitor for HMRC, for the Respondents
© CROWN COPYRIGHT 2011
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The Commissioners for HM Revenue and Customs v Able UK Limited
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