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

Cruiser International Vee Express 267   –   Fitted with 2x Volvo Penta Petrol Engines

We have carried out a second Pre Purchase Survey in as many weeks of a Cruiser International V sports boat, the brokers again being the Norfolk Yacht Agency (NYA) Brundall, inspection undertaken at their well equipped Service Centre – where their staff are always on hand to help.

With the help of Tiffany being in command of speed trials we carried out engine performance tests etc and achieved very respectable speeds of 28 mph in the de-restricted zone

This model of cruiser has a long dolphin nose design, being a useful foredeck area for rope handling etc

The steering console is equipped like a performance sports car

View of one of the  Volvo Penta AQ171C  4 cylinder petrol engines

View of interior being roomy and comfortable

This boat is designed with a front V cabin and aft cabin under the aft cockpit, as well as the classic push down table to add extra berthing. The helm station offers a good all round visibility and there is a nice comfortable cockpit.

The main findings of this inspection was that the boat was suffering from lack of TLC and equipment corrosion.  The steering installation needs attention / servicing but nothing that cannot be fixed for minimal expenditure. As with all engines of this vintage (1970s) we always recommend a mechanical inspection to protect the buyer’s investment

For more information contact European Marine Services Ltd – Marine Surveyors & Consultants Tel :  01603 327 123        www.europeanmarinesurveys.com

Allante 705 VRi  –  Sports Express Weekend Cruiser                                      

A very nice and attractive sports day cruiser built 1997 by Campion Marine of Canada

We undertook a Pre Purchase Inspection of this  express sports cruiser whilst ashore at St Olaves, being the first time we have inspected this particular make of boat

Designed with a very accommodating and comfortable (if small) forward cabin with a small toilet cubicle, this boat is very much a weekender with no on board service facilities such as a cooking etc. However a small wash basin is provided in the aft – very open cockpit

The aft cockpit area is most unusual with seating up to and around the single engine lift hatch but works well and exiting onto a large rear bathing platform The cockpit floor being teak laid with access hatches designed for such as water skis

This boat is built for speed and performance with a 350hp inboard Mercruiser and will undoubtedly provide an exhilarating experience

We suspect that there is water trapped between the inner forward moulding and hull moulding as very high moisture readings obtained but no evidence of osmosis – A problem easily solved

For more information contact European Marine Services Ltd   Marine Surveyors & Consultants          Tel :  01603 327 123        www.europeanmarinesurveys.com

Princess 30DS – Electrolysis / Galvanic Action                                                              

We undertook a Pre Purchase Inspection (PPI) on this Princess motor boat and found a most unusual phenomena in so far as the antifoul paint had been stripped clean in the areas immediately surrounding all underwater bronze skin fittings

The bottom had been antifouled blue on top of a copper undercoat, which undercoating had not been left clear of all underwater appendages such a skin fittings, rudder stocks,                 P brackets etc.

It is our opinion that an electrolytic current has been set up within the copper based undercoat and the bronze skin fittings, the consequence of which a ‘reaction’ has stripped off the blue antifoul paint within the immediate vicinity of bronze skin fittings.

When the copper undercoat was applied it is necessary to leave a clean (unpainted) radius of approximately 2″-3″ around ALL bronze skin fittings

The owner of this Princess is very fortunate not to have had his props, rudder, P brackets etc attacked and destroyed by electrolysis / galvanic action

For more information on electrolysis & galvanic activity visit (search) our earlier blogs entitled……

* Anodes for Boats – A Clear and Simple Resume          PLUS:

* Searay 290        This blog / post details how a boat sank consequent of electrolysis

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  

Cruiser International Vee Express 267                            

We have carried out a Pre Purchase Survey of this well presented offshore express cruiser, the brokers being the Norfolk Yacht Agency (NYA) Brundall, inspection at their well equipped Service Centre – where their staff are always on hand to help.

The Express 267 is a great coastal going motor boat with an excellent sea keeping record.

This one is powered by twin 170hp petrol Volvo Penta engines and outdrives, so plenty of power to have fun and be back on time for gin & tonic at the local pub. It will also be very enjoyable to cruise the Norfolk broads in style.

This boat is designed with a front V cabin and aft cabin under the aft cockpit, as well as the classic push down table to add extra berthing. The helm station offers a good all round visibility and there is a nice comfortable cockpit.

The main findings of this inspection was that one of the engine mounting studs were not tight thus the engine could move when under load. This could lead to some problems if not corrected.  The steering installation needs attention / servicing but nothing that cannot be fixed for minimal expenditure. As with all engines of this vintage (1980s) we always recommend a mechanical inspection to protect the buyer’s investment

The underwater section didn’t show any evidence of osmosis or whicking; and as long as the engines are secured, this boat should be great fun to drive around.

For more information contact European Marine Services Ltd   

Inc European Marine Surveys          Tel :  01603 327 123        

www.europeanmarinesurveys.com

Sealine S42 – Pre Purchase Survey / Review         

Last week we inspected an excellent example of a 2007 Sealine S42 at Brundall Bay Marina. The brokers being Norfolk Boat Sales selling from their new dedicated Brundall Sales Office & Marina, where some 50+ boats are available for viewing in very pleasing surroundings

This Sealine S42 was a very nice example of this offshore luxury express motor cruiser boat and very little used. Being built in 2007 she offers a large aft cockpit (teak flooring) and sun area with an island bed forward, a very spacious aft twin bed cabin with ample headroom and en-suite toilet / shower and a large central saloon with a great dinette feature plus decent galley space with all features including electric cooking and microwave

The power package is a pair of Volvo Penta 350 hp diesels with duo prop outdrives, which will make this boat perform well.  The standard of installation was second to none being maintained to a very high standard with no apparent problems, other than very limited access to inspect the steering installation

We undertook a Pre Purchase Survey & Valuation and found very few problems. Being limited to the usual degradation of anodes on the outdrive units. The internal and external presentation was excellent appearing to be little used. There was no hull osmosis or whicking

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  

Birchwood 370 Commander – Pre Purchase Survey & Valuation                                

Last week we inspected this fine example of a Birchwood 370 Commander at Brundall Marina. The brokers being Norfolk Boat Sales selling from their new dedicated Brundall Sales Office & Marina, where some 50+ boats are available for viewing in very pleasing surroundings.

This Birchwood 370 was a very nice example of this offshore luxury express motor cruiser boat and very little used. Being built in 2002 she offers a large aft cockpit (teak flooring) and sun area with an island bed forward and a central saloon with large dinette plus decent galley space with all features including gas cooking and microwave

Birchwood Boats based in Sutton in Ashfield, Notts designed, moulded and built a range of offshore motor cruisers from 30′ – 60′ in-house. The distinctive flaired bow is typical of the Birchwood 37 being one of the best aft cabin boats ever built with excellent sea keeping qualities.

A pair of (hardly used) Volvo Penta diesels with outdrives propulsion provide economical cruising at around 18 knots completes the package.

We undertook a Pre Purchase Survey & Valuation and found very few problems. Being limited to such as battery terminals and the usually degradation of anodes on the outdrive units. The internal and external presentation was good appearing to be little used. There was no hull osmosis or whicking

For more information contact European Marine Services Ltd    (inc European Marine Surveys)          Tel :  01603 327 123        www.europeanmarinesurveys.com

Herbert Woods Gaff Rigged Half Decker 1937                                                               

This 20′ gaff rigged broads yacht is a classic and was built by Herbert Woods of Potter Heigham at the same time as the early YBOD (White Boats) that currently race on Wroxham & Barton Broads

To all intents and purposes this yacht is actually a White Boat with some small changes, such as there is no horse with a block fitted for the mainsheet on the aft deck.  The keel is also slightly longer and possibly a fraction deeper however everything else is the same.  Herbert Woods may well have experimented with this yacht and YBOD sails will almost certainly fit

She has been kept in a garage for the last couple of years and being unused is in very good condition, being re-planked in 2006.

We undertook a pre purchase survey and found only minor problems such being easily remedied. The seams being sikaflexed have done well although there is a risk of taking on a lot of water when next launched, but the seams will quickly take up.

For more information contact European Marine Services Ltd    (inc European Marine Surveys)          Tel :  01603 327 123        www.europeanmarinesurveys.com

Classic Hire Boat (1938) – Project Rebuild                                                                        

This ‘stylish’ wood motor cruiser is one of the very first broads hire motor boats being built in 1938 by AO King of Wroxham. Being a perfect example of the historic 1930s – British Railway Poster – “The Broads – It’s Quicker By Rail ” images that we see reproduced today.

This fine vessel has been languishing out of the water at St Olaves Marina for some considerable time awaiting a kind buyer whom will spend the money and take the time to restore to its original beauty.

 Aft Stateroom typical of the 1930s era

This boat has an elegance all of its own

The buyer was originally looking for additional accommodation in his garden and thought that a boat-annex in the garden would serve the purpose, but in the event was so struck by this classic that he is undertaking a project rebuild

Louis Bodmer has undertaken a comprehensive pre purchase survey and as one can imagine she is in need of overall restoration with such as daylight showing through planks with rotten planks, plus lifting decks, replacement cabin sides and the list goes on. Plus all electrics and fuel system need to be renewed.

Should you need advice, guidance on undertaking such a project or introductions to boatyards with the expertise and professionalism to undertake such a product – Call Us

For more information contact European Marine Services Ltd    (inc European Marine Surveys)          Tel :  01603 327 123        www.europeanmarinesurveys.com