Upper Tribunal (Tax and Chancery Chamber).

[See also related decision reported at [2013] BVC 1,706.]

Sir Stephen Oliver, Judith Powell.

Decision released 25 February 2011.

Value added tax – Exemption – Transactions treated as exports – Supplies within UK for armed forces of another NATO state – UK yard dismantling ships for US department – Whether exemption applied only to NATO visiting forces taking part in activity directly related to common defence effort – Question referred to ECJ – Directive 2006/112, art. 151(1)(c).

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