Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 27 May 2009
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 27 May 2009
Lifeboats and their housing
Article 148 of the Principal VAT Directive (so far as is relevant) permits zero-rating of:
'… (a) the supply of goods for the fuelling and provisioning of vessels used for … rescue or assistance at sea … (c) the supply modification repair maintenance chartering and hiring of the vessels referred...
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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 27 May 2009
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 27 May 2009
Lifeboats and their housing
Article 148 of the Principal VAT Directive (so far as is relevant) permits zero-rating of:
'… (a) the supply of goods for the fuelling and provisioning of vessels used for … rescue or assistance at sea … (c) the supply modification repair maintenance chartering and hiring of the vessels referred...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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