[2008] EWHC 1249 (Ch).

Chancery Division.

Sir Andrew Park.

Judgment delivered 5 June 2008.

Value added tax – Zero-rating – Replica Dutch barge – Barge built for taxpayer to live in and use as office – Whether vessel ‘qualifying ship’ – Whether vessel designed or adapted for recreation or pleasure – Whether UK legislation implemented Community provisions – Whether UK zero-rating provision preserved on transitional basis – Value Added Tax Act 1994, Sch. 8, Grp. 8, item 1(a) – Council Directive 77/388, art. 15(5), 28(2).

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