Visiting forces
– 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
Generally
Legislation/Regulatory –
SI 1992/3156
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