OMNIS successful at first tier tribunal A shipbreaker in the North of England approached OMNIS to consider whether services supplied to US Navy would attract any VAT relief.
After discussions and correspondence with HMRC an agreement could not be reached and the matter was put before the first tier tax-tribunal.
The tribunal agreed with OMNIS that the services of shipbreaking were exempt from VAT under article 15 (1) (c) of the principal VAT directive (2006/112/EC).
For further details please call Alan Ross-Sercombe.
|