I have been asked about the hiring out of boats / yachts and VAT.
As a first “port of call” (!) I would refer you to VBNB46000 – Specific issues: letting on hire of boats and aircraft which is available on HMRC’s own website under manuals.
There may be a small seminar on this in London over the next few weeks. Please email me for further details.
Tax Barrister, Accountant