– see also Armed forces

Customs duty relief

Commentary – Quick Overview ¶77080

Deemed non-employment

Commentary – Tax Reporter ¶1003-150

Dismantling of obsolete ships in service of US Navy, exemption

Case Law – Able UK Ltd. [2010] TC 00266 ; Revenue and Customs Commissioners v Able UK Ltd (Case C-225/11). [2012] BVC 242 ; Revenue and Customs Commissioners v Able UK Ltd. [2011] BVC 1,607 ; Revenue and Customs Commissioners v Able UK Ltd. [2013] BVC 1,706

Exemption

Legislation/Regulatory – FA60 s. 74A ; SI 2012/3071

Exemption from tax

Legislation/Regulatory – ITA2007 s. 833 ; ITEPA2003 s. 303 ; SI 1961/580 ; SI 1964/924 ; SI 1998/1513 ; SI 1998/1514 ; TCGA92 s. 11

Exemption/relief

Exports

Legislation/Regulatory – Dir. 2006/112 art. 151(c), (d)

Generally

Legislation/Regulatory – SI 1992/3156

Imported goods

Legislation/Regulatory – Dir. 2006/112 art. 143(1)(h)

Generally

Commentary – Schwarz on Tax Treaties ¶10-175
Legislation/Regulatory – SI 1978/1689 Sch. 1, para. 11

Goods and services imported by or supplied to

Legislation/Regulatory – ESC 2.1

Imported goods, absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(7)

Income tax exemption

Commentary – Quick Overview ¶9625

Inheritance tax, excluded property

Commentary – Quick Overview ¶16675

National Insurance contributions

Commentary – Quick Overview ¶12155

Residence of transient workers

Commentary – Indirect Tax Reporter ¶13-480