Good morning Will,

Thank you for the report. As new boat owners we have read through this and most makes some sense to us but as requested we have passed it over to the sales manager at NYA to look at too. We will definitely ring you if we need any clarification etc, thank you for the offer.

We will send a cheque to you in today’s post.

Thanks again for your service, definitely worth using.

Regards

J H 

For more information contact European Marine Services Ltd. 

     Marine Surveyors & Consultants | ADR Mediation  |  Expert Witness 
www.europeanmarinesurveys.com
Tel: (44) 01603 327 123

Thanks European Marine, that’s great, I have been impressed with the quality of reports, they have been most helpful, having read them carefully I don’t have any questions they are all self explanatory.

I will act on the recommendations you made they all sounded sensible.

One last request, did you happen to take a pic of the warm air heater ? if you did could you send it to me in advance of access to the picture pack.

Thanks again.

Kind regards

JW

Sent via BT Email App

For more information contact European Marine Services Ltd. 

     Marine Surveyors & Consultants | ADR Mediation  |  Expert Witness 
www.europeanmarinesurveys.com
Tel: (44) 01603 327 123

Good afternoon Will,

Many thanks for your report and feedback. It all appears to be quite clear enough for me to contact Sam at N Y A and continue with an offer on this boat. I have to visit my bank tomorrow morning so I will take your payment details with me and settle the account in full then.

As mentioned during our meeting would you please send me a copy of the current safety certificate.

May I add that I was extremely impressed with the service I have received in this matter, you personally, showed lots of patience and understanding in carrying out your survey whilst being ‘watched’ and followed around the  boat by a complete novice to boating. Had the roles been reversed I think either you or I would have finished up in the river.

Whilst I do not know of anybody in the Norfolk area seeking a similar survey at present, I will have no hesitation in recommending your company’s services in the future.

With kind regards

I H

Pre Purchase Survey & River / Engine Trials

Dear John

Just a note to say the Will has completed the survey of IMKE and the engine trials which have all proved satisfactory.   I would like to say how much we appreciate the speedy completion of the work and the efficiency and diligence with which it was carried out.  We are very grateful for the service provided – many thanks.

With best wishes

Ewen Stamp

Ipswich,

For more information contact European Marine Services Ltd.  Marine Surveyors & Consultants 
EMS also undertake Boat Safety Inspections & Engine Inspections

www.europeanmarinesurveys.com
Tel: 01603 327 123

Hi John

Can you please confirm if I can pay your invoice by credit card, if so, is there a charge for this?

May I take this opportunity in thanking you personally in the way Will Kirby carried out our survey yesterday.  He is such a polite and approachable man, nothing was too much trouble to explain different questions that needed to be answered.  He is a credit to your company and I would have no hesitation in recommending him and European Marine Services to friends and colleagues at Brundall Bay Marina.

Thanks once again.

Regards

Alan

 Broom 970 Interior

A short synopsis to Broom Boats of Brundall, Norfolk UK

The last six years

With new direction in a growing industry, new investment in 2010 saw Broom relaunch the business in to what you see today. Redesigned by Graham Warren, the 455 and 370 models were launched with contemporary interiors and this style continues to inform the interior design of the new models.

Now in its 5th year, the Broom Boat Show sees Broom opening its doors to the public offering boat trips and factory tours, Broom is proud of its heritage and has embraced this opportunity to show their traditional manufacturing process alongside the exquisite finished product.

Broom have growing presence at a number of national and international boat shows with the Southampton, London and 2013 and 2014 Dusseldorf boat shows.

Broom 30 and 35 Coupe launched in 2012 offering Broom luxury for inland and estuary cruising (estuary cruising just applies to 35 Coupe). With a growing number of Broom registered dealers, Broom are sailing through this decade with the same passion for craftsmanship and determination for success that Charles Broom showed in 1898.

For more information contact European Marine Services Ltd.  Marine Surveyors & Consultants

Tel : 01603 327 123        www.europeanmarinesurveys.com

Broom 35 European – Pre Purchase Survey / Testimonial

” Hi Will,

Thank you for your report. I would just like to say how impressed I am with not only with the report but the service and efficiency of yourself and European Marine services as a whole.

I will pay the invoice via bank transfer tonight. Again thank you for your help

Steve Fox “

Sent from my iPhone

Broom 35 European

The 35 European is one of the earlier models to utilise the, now classic, Broom layout of forward guest cabin, midships saloon, aft owners’ cabin with en-suite toilet and shower, and the helm on the aft deck. The galley, partly open to the saloon, and a second toilet are between the forward cabin and saloon.

All boats have an internal helm on the port side of the saloon and can sleep from five to seven people, depending on layout variations and the size of the people, with two or three single berths in the forward cabin, two singles in the aft cabin and a single or double on the convertible settee in the saloon. In addition to the door onto the aft deck, the saloon has sliding doors on both sides giving access to the side decks.

Most earlier boats were fitted with twin Perkins H6.354 diesels of either 115hp or 145hp, the latter being turbo-charged, whilst some had 120hp Ford Mercrafts. Most later boats, from 1978(?), were fitted with twin 140hp Volvos which, because they were taller, required the saloon floor to be raised several inches with a consequent change to the saloon roof, which is noticeably more ‘cambered’ on these later ‘Mark 2’ boats.

For more information contact European Marine Services Ltd.  Marine Surveyors & Consultants

Tel : 01603 327 123        www.europeanmarinesurveys.com

Birchwood 360 Challenger – Pre Purchase inspection & Testimonial

“I have now used European Marine Services twice for boat purchase surveys. In both cases, they have been totally professional and efficient. They arrive at the specified time for the survey and are extremely thorough in their examination of the boat. If the prospective owner is present at the survey, they take the time to explain any areas considered sub-standard and advise on what might need to be done to rectify.  Their report is provided as quickly as possible after the survey and is written in clear terms that are understood by anybody. Their fees for undertaking the work are also very competitive.

I would have no hesitation in recommending their services to any boat owner or prospective boat owner.

Philip Porter”       # 01088-16

For more information contact European Marine Services Ltd.  Marine Surveyors & Consultants

Tel : 01603 327 123        www.europeanmarinesurveys.com

Inboard Petrol – Mercruiser 5.0L  V8

Outdrive propulsion

It is not our usual policy to promote ourselves in this way but having regard to the importance of the HMRC case in hand and our contribution, we are printing in full a testimonial letter sent to The Academy of Experts based at Gray’s Inn London, one of the Barristers – Inns of Court, from our client

 Combined Arms of the Four Inns of Court

EU Qualifying Ship for VAT purposes

The background to this action was whether or not VAT was chargeable on a 55 tonne twin engine steel trawler yacht purchased in the Far East and driven to the UK for the purposes of a floating home & office

” Sirs

I’m writing to provide you with feedback concerning a member of your society, Mr John Clabburn of European Marine Services Ltd.

In early 2014, I was in dispute with HMRC regarding the tax liability associated with a boat which I had purchased in 2013. That dispute had reached the stage of being referred to the First Tier Tax Tribunal. It was my belief that the boat should be considered a Qualifying Ship under the VAT Act and therefore not liable for VAT upon importation to the United Kingdom. Sadly, HMRC disagreed with that belief and felt that VAT was due at the rate of 20%.

 Similar vessel

After speaking with a local marine surveyor, they recommended that I speak with Mr Clabburn as they felt he was very experienced in this type of work. Mr Clabburn visited me in Lowestoft, discussed the definition of a Qualifying Ship, agreed to inspect the boat, and provide a report of his findings.

Once the inspection was undertaken I received a copy of the report and this looked at various aspects of the Qualifying Ship criteria together with the findings which Mr Clabburn had reached. This document was provided to HMRC but they refused to change their view and the case continued to a London Tribunal which was held in August 2014.

I appointed David Southern QC to represent me at the hearing and asked that Mr Clabburn attend to present his report to the tribunal. The case was scheduled to be heard over a period of two days and a judgement was expected within a month of the hearing.

However, around two hours in to the hearing Mr Clabburn was called to present his report and undergo cross-examination from HMRC’s lawyer. The cross examination explored several views which HMRC held and Mr Clabburn disagreed with. After around an hour of cross-examination the hearing was adjourned for lunch. Immediately after the lunch it was announced that HMRC were to withdraw their resistance to the topic and recommend my position was accepted by the tribunal. This was on the basis of the strength of Mr Clabburn’s presentation as it left them with no option to continue to defend the matter.

HMRC have since stated “Once Mr Clabburn gave evidence they realistically accepted that they would not be able to counter his factual assertions effectively at the hearing.” They have gone on to add that his evidence was provided in a “firm and absolute manner”.

Similarly, Mr David Southern QC made comment that he felt that Mr Clabburn was one of the best expert witnesses that he had encountered. He was particularly impressed with his clear answers, ability to discuss a complex topic and the assertive presentation.

Finally, in a subsequent document from the tribunal the judge made reference to the manner in which the evidence was presented by the expert and the firm manner in which his points were made.

I therefore felt it relevant to highlight to you the exceptional service which I have received from your member. The topic took approximately two years to conclude and involved a substantive sum of money. The assistance which Mr Clabburn provided me was delivered promptly, professionally and in a manner that greatly assisted a resolution being achieved. This was a unique case, the first production boat, which has been accepted in the EU to be a Qualifying Ship under the VAT rules.

Yours sincerely, ”

Name withheld for confidentiality

For more information contact European Marine Services Ltd. 

     Marine Surveyors & Consultants | ADR Mediation  |  Expert Witness 
www.europeanmarinesurveys.com
Tel: (44) 01603 327 123

EMS are currently restricted in providing full details and these will be published in due course

 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

All part of the YBDSA group of companies    Yacht Brokers Designers & Surveyors Association       Tel: 01730 710425                 Web: www.ybdsa.co.uk

HM Courts & Tribunals Service