Nordhavn 55 - Expert Witness - VAT Tribunal (#727)

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 Similar Vessel

The background to this action which took place at the London Tax & Tribunal Centre

Revenue & Customs brief  38/09    VAT – Dutch barges and similar vessels designed for and used as permanent residential accommodation by owners

John,

Yippee!  That is such good news.  If HMRC wanted the earlier decision to relate to Dutch barges only, then they should have said so.  I am a bit perplexed by not being able to publish the decision.  I know it relates to xxxxxxx that it would “open the flood gates”.  I will now press from this direction for an update of the HMRC document so it is clear to all.  They may, of course, stipulate Dutch barges only but I always thought that was suspect as more are used for pleasure purposes than commercial these days, and xxxxxx  boat certainly was designed for pleasure not commercial.

John,

Congratulations on the great comments from xxxxxx and the tribunal judge.  I tend only to get people complaining about members and it was really refreshing to hear such good feedback.  You clearly did an excellent job.  An interesting situation as well with some entrenched positions around you.  HMRC need to say what they mean if they don’t want to be challenged!

Kind regards,

Jane
Jane Gentry Chief Executive

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