Expert Witness Services – Available from European Marine Services Ltd
We are currently representing a private client in respect of the following question ……..
HM Revenue & Customs – Qualifying ship for zero-rating VAT purposes per Value Added Tax Act 1995, Schedule 8, Group 8, Item 1 and legal note A1 (a)
A ‘qualifying ship’ is defined as a ship which is not less than 15 gross tons and is neither designed nor adapted for use for recreation or pleasure
Questions to be addressed:
2.2.1 Is the vessel designed exclusively for pleasure or recreational purposes
2.2.2 Does the vessel exceed the 15 gross ton HMRC stipulation
2.2.3 Do I believe that the vessel has been designed to use as a home
Watch this space for further news and updates
For more information contact European Marine Services Ltd (inc European Marine Surveys) 01603 327 123 www.europeanmarinesurveys.com