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Able UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
The taxpayer company dismantled obsolete US Navy ships for the United States Department of Transportation Maritime Administration. A dispute arose as to whether the services should be subject to UK VAT.
The Upper Tribunal (Tax and Chancery Chamber) decided to refer the matter to the European Court of Justice. The questions asked whether the dismantling service would be exempt where:
- the supply was not made to part of the armed forces of a navy member taking in the common defence effort;
- that supply was not to a part of the armed forces of NATO member stationed in or visiting the UK.
