VAT and Boats: Everett Case and Boat with an Engine

In the Everett and London Tideway Harbour Co. case (1994) two Dutch barges were moored on the Thames and used as residences. Even though the engines were hardly ever used because both vessels had their own means of propulsion they were classed for VAT purposes as boats, or ships. As against a houseboat which in the VAT Act 1994 is classed as a floating structure without any propulsion, engine or sails.

Eamon McNicholas
Tax Barrister, Accountant
http://www.EamonMcNicholas.com

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About Eamon McNicholas

Tax Barrister, Accountant www.EamonMcNicholas.com
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