The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the reliefs that are available in respect of supplies made to certain visiting forces in the UK.
If the visiting force is eligible for relief they will be able to purchase goods or services without the requirement to pay the following:
A business can supply goods and services free of taxes and duties to the following forces providing that all of the relevant conditions have been satisfied:
It is important to note that British forces based in the UK cannot use the relief outlined in this guidance note. Reliefs are also not normally available to non-NATO visiting forces based in the UK.
'Visiting forces' are defined as a body, contingent or attachment of the armed forces of a sovereign state stationed in another sovereign state on the invitation of the host state's
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