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Importing a barge

16 June 2008
Categories: Tax cases
Stone v CRC, Chancery Division, 5 June 2008

The taxpayer a naval officer bought a Dutch barge in which he intended to live. He planned to moor mainly in the UK but also to sail the boat in the European canals where he would use it as a base for his practice as a marine surveyor of small craft. The vessel was designed for the taxpayer and although it was referred to as a barge it was not intended for carriage of cargo.

The issue arose as to whether the importation of the vessel was subject to VAT under VATA 1994 s 1(1)(b). The taxpayer believed that it should be zero rated under Sch 8 group 8 item 1 which exempted vessels of a gross tonnage of 15 tons or more which were not adapted or designed for recreation. The VAT tribunal held that the vessel should be zero rated ...

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