Boats
Capital goods scheme
– see Capital goods scheme
Designed for recreation or pleasure
Commentary –
Indirect Tax Reporter ¶22-275
Disposal by mortgagee
Legislation/Regulatory –
SI 1995/1268 art. 4
Handicapped persons
Commentary –
Indirect Tax Reporter ¶50-345
;
Indirect Tax Reporter ¶50-385
;
Indirect Tax Reporter ¶50-495
HMRC Guidance –
VAT Information Sheet 07/01
Handicapped persons, designed or adapted for
Generally
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 12, item 2(i), Note (5D), (5E)
Higher rate VAT
Couplings and winches
Case Law –
Customs and Excise Commissioners v. Mechanical Services (Trailer Engineers) Ltd. (1977) 1 BVC 131
;
Customs and Excise Commissioners v. Mechanical Services (Trailer Engineers) Ltd. (1978) 1 BVC 224
Sale of vessel designed for use for recreation or pleasure
Case Law –
(1979) 1 BVC 1,111
Margin scheme
– see Margin schemes
Marine mortgage, meaning
Legislation/Regulatory –
SI 1995/1268 art. 2(1)
Mooring facilities
Case Law –
(1984) 2 BVC 205,067
Mooring or storage of, grant of facilities
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(k)
Mooring or storage, standard-rating
Case law
Commentary –
Indirect Tax Reporter ¶34-932
New means of transport
Pleasure, temporary importations, relief
Commentary –
Indirect Tax Reporter ¶63-820
Restoration of patrol boats, business activity
Commentary –
Indirect Tax Reporter ¶10-885
Sailaway boats scheme (SBS)
Time limits for zero-rating
Commentary –
Indirect Tax Reporter ¶63-080
Withdrawn ESC for UK residents
Commentary –
Indirect Tax Reporter ¶63-080
Second-hand scheme
– see Second-hand goods scheme
Second-hand, re-fitting and subsequent sale
Trips
Commentary –
Indirect Tax Reporter ¶22-400
HMRC Guidance –
Notice 709/5
Zero-rating
Conversion of tug
Replica Dutch barge
