Revenue & Customs Brief 06/13 sets out the action required by companies in the tonnage tax regime that start, during the current financial year, to operate a ship that is not registered in an EU member state or a European Economic Area member state. A ‘flagging test’ will determine whether the ship qualifies for tonnage tax.
Revenue & Customs Brief 06/13 sets out the action required by companies in the tonnage tax regime that start, during the current financial year, to operate a ship that is not registered in an EU member state or a European Economic Area member state. A ‘flagging test’ will determine whether the ship qualifies for tonnage tax.
