– see also Transport; Boats; Community passenger transport

Arrest of crew member for offence under customs and excises Acts

Legislation/Regulatory – CEMA79 s. 138(3)

Arrival/departure, time of

Legislation/Regulatory – CEMA79 s. 5(8)

Assessments and adjustment of assessments

Legislation/Regulatory – CAA2001 s. 157
HMRC Guidance – CA25650

Attribution of deferred amounts

Amounts ceasing to be attributable

Legislation/Regulatory – CAA2001 s. 144

Earlier expenditure

Legislation/Regulatory – CAA2001 s. 141

Effect of

Legislation/Regulatory – CAA2001 s. 143
HMRC Guidance – CA23280

New expenditure

Legislation/Regulatory – CAA2001 s. 140
HMRC Guidance – CA25500

Notification where no entitlement to defer amounts

Legislation/Regulatory – CAA2001 s. 145

Variation of expenditure

Legislation/Regulatory – CAA2001 s. 142

Capital allowances

Balancing charge deferment

Commentary – Tax Reporter ¶1170-000 ; Tax Reporter ¶240-750

Connected persons

Commentary – Tax Reporter ¶240-650

Discontinuance of qualifying activity

Commentary – Tax Reporter ¶240-700

Election for single ship pool not to apply

Commentary – Tax Reporter ¶240-850

First-year allowances

Commentary – Tax Reporter ¶240-600

Generally

Commentary – Tax Reporter ¶1170-000 ; Tax Reporter ¶240-500

Group relief

Commentary – Tax Reporter ¶240-650

Jack-up drilling rigs and similar vessels

Commentary – Tax Reporter ¶240-550
HMRC Guidance – CA25100

Leased assets

Commentary – Tax Reporter ¶240-800

Long-life assets

Commentary – Tax Reporter ¶239-650
HMRC Guidance – BIM37400 ; CA23730

Loss relief

Commentary – Tax Reporter ¶240-650

Meaning

Commentary – Tax Reporter ¶240-550
HMRC Guidance – CA25100

Old rules (before 1 April 2013)

Commentary – Tax Reporter ¶240-600

Plant and machinery allowances

Commentary – Tax Reporter ¶246-280
HMRC Guidance – CA21215 ; CA22050 ; CA22270 ; CG76908
Case Law – Benson (H.M. Inspector of Taxes) v. Yard Arm Club Ltd. ; THE SOUTH METROPOLITAN GAS COMPANY v. DADD (H.M. INSPECTOR OF TAXES)

Roll-over relief for balancing charge

Commentary – Tax Reporter ¶240-750

Rules from 1 April 2013

Commentary – Tax Reporter ¶240-600

Sale/scrapping/non-qualifying activity use

Commentary – Tax Reporter ¶240-700

Single ship pool

Commentary – Tax Reporter ¶240-650

Writing-down

Case Law – Lloyds Bank Leasing (No 1) Ltd [2015] TC 04578

Writing-down allowances

Commentary – Tax Reporter ¶240-650

Capital goods scheme

– see Capital goods scheme

Cases on goods supplied during journey starting and ending in EU

Commentary – Indirect Tax Reporter ¶13-444

Catering services, place of supply

EU on-board services supplied where performed or use and enjoyment occurs

Commentary – Indirect Tax Reporter ¶13-483

Generally

Commentary – Indirect Tax Reporter ¶13-475

Chargeable gains of companies, currency to be used

Legislation/Regulatory – CTA2010 s. 9C ; FA2013 s. 66

Charter, scope of exemption

Case Law – Elmeka NE v Ipourgos Ikonomikon (Joined Cases C-181/04 to C-183/04). [2009] BVC 139

Chartering

Corporate venturing scheme

Commentary – Tax Reporter ¶716-125

Enterprise investment scheme

Commentary – Tax Reporter ¶323-430

Generally

Legislation/Regulatory – Dir. 2006/112 art. 148(c)

Supply of services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (1)

Venture capital trusts

Commentary – Tax Reporter ¶326-890
HMRC Guidance – VCM3200

Commercial ships, meaning

Legislation/Regulatory – FA94 Sch. 7A, para. 4(3)

Community transport, place of supply of goods

– see Community passenger transport

Corporate venturing scheme, excluded activities

Legislation/Regulatory – FA2000 Sch. 15, para. 28

Crew, retail export scheme

Commentary – Indirect Tax Reporter ¶63-114

Cruise

Games of chance, exemption

Case Law – (1986) 2 BVC 205,410

Place of supply of goods and meaning of 'stop in a third territory'

Case Law – Köhler v Finanzamt Düsseldorf-Nord (Case C-58/04). [2009] BVC 741

Cruises

– see Cruises

Deferment of balancing charges

Attribution

Commentary – Practical Capital Allowances ¶235-500

Change in person carrying on qualifying activity

Commentary – Practical Capital Allowances ¶235-500

Claim

Legislation/Regulatory – CAA2001 s. 135
HMRC Guidance – CA25400 ; TTM03685 ; TTM03690 ; TTM09250

Conditions for

Commentary – Practical Capital Allowances ¶235-500
Legislation/Regulatory – CAA2001 s. 136

Connected persons

Commentary – Practical Capital Allowances ¶235-500
Legislation/Regulatory – CAA2001 s. 156

Effect of

Commentary – Practical Capital Allowances ¶235-500
Legislation/Regulatory – CAA2001 s. 137

Generally

Commentary – Practical Capital Allowances ¶235-500

Limit on amount

Commentary – Practical Capital Allowances ¶235-500

Limit on amount deferred

Legislation/Regulatory – CAA2001 s. 138
HMRC Guidance – CA25450

New shipping, expenditure on

Commentary – Practical Capital Allowances ¶235-500

Old ship, amount taken into account

Commentary – Practical Capital Allowances ¶235-500

Old ships, amount taken into account

Legislation/Regulatory – CAA2001 s. 139
HMRC Guidance – CA25475

Qualifying ship

Commentary – Practical Capital Allowances ¶235-500

Deferment of balancing charges change in person carrying on qualifying activity

Legislation/Regulatory – CAA2001 s. 155

Derivative contracts

– see Derivative contracts

Disclaimers

Commentary – Practical Capital Allowances ¶235-350

Disposal events and single ship pool

Commentary – Practical Capital Allowances ¶235-400

Double taxation relief

Commentary – Tax Reporter ¶171-150 ; Quick Overview ¶61020

Election for single ship pool not to apply

Commentary – Practical Capital Allowances ¶235-300

End sub-lease to non-UK resident user, capital allowances

Case Law – Revenue and Customs Commissioners v Lloyds TSB Equipment Leasing (No 1) Ltd. [2013] BTC 2,016

Enterprise investment scheme excluded activities

Legislation/Regulatory – ITA2007 s. 194, Sch. 2, para. 54

Enterprise management incentives, excluded activities

Legislation/Regulatory – ITEPA2003 Sch. 5, para. 18

EU transport

Generally

Commentary – Indirect Tax Reporter ¶13-444

Place of supply

Commentary – Indirect Tax Reporter ¶13-444

First-year allowances

Legislation/Regulatory – CAA2001 s. 46(2) ; FA2013 s. 70

Fuel

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 148(a), (b)

Stores, relief

Legislation/Regulatory – ESC 9.2

Generally

Commentary – Practical Capital Allowances ¶235-000

Goods treated as stores

Generally

Legislation/Regulatory – CEMA79 s. 1(4)-(4B)

Zero-rating

Legislation/Regulatory – VATA94 s. 30

Groups of companies

Legislation/Regulatory – CAA2001 s. 158

Jack-up drilling rigs and similar vessels

Commentary – Practical Capital Allowances ¶235-100

Leasing

– see also Equipment leasing and rental

Generally

Commentary – Practical Capital Allowances ¶235-250

Location of assets

Legislation/Regulatory – TCGA92 s. 275(1)(f)

Long-life asset, excluded expenditure

Legislation/Regulatory – CAA2001 s. 94

Long-life assets

Commentary – Practical Capital Allowances ¶210-200

Losses

Commentary – Tax Reporter ¶217-450 ; Tax Reporter ¶708-420

Meaning

Commentary – Practical Capital Allowances ¶235-100 ; Indirect Tax Reporter ¶63-730
Legislation/Regulatory – CEMA79 s. 1(1) ; SI 1990/2167 art. 2(2) ; VATA94 s. 96(1)

Mooring or storage, standard-rating

Case law

Commentary – Indirect Tax Reporter ¶34-932

Generally

Commentary – Indirect Tax Reporter ¶34-932

New

– see New means of transport (NMT); Transport

New means of transport

– see New means of transport (NMT)

New shipping expenditure

Basic meaning

Legislation/Regulatory – CAA2001 s. 146
HMRC Guidance – CA25600

Exclusions

Legislation/Regulatory – CAA2001 s. 147-150

Later events

Legislation/Regulatory – CAA2001 s. 149

Not incurred by ship owner

Legislation/Regulatory – CAA2001 s. 150

Object to secure deferment

Legislation/Regulatory – CAA2001 s. 148

Previously owned ship

Legislation/Regulatory – CAA2001 s. 147

Non-taxable insurance contracts

Legislation/Regulatory – FA94 Sch. 7A, para. 4

Not brought into use

Legislation/Regulatory – CAA2001 s. 133
HMRC Guidance – CA25275

Overseas leasing

– see Overseas leasing

Place of supply of goods

Commentary – Indirect Tax Reporter ¶13-444

Place of supply of goods and services, Community transport

– see Community passenger transport

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶13-480

Pooling

Disposal events

Legislation/Regulatory – CAA2001 s. 132
HMRC Guidance – CA23280 ; CA25250

Election to use appropriate non-ship pool

Legislation/Regulatory – CAA2001 s. 129
HMRC Guidance – TTM09300

Expenditure not to be allocated

Legislation/Regulatory – CAA2001 s. 128

Generally

Legislation/Regulatory – CAA2001 s. 127
HMRC Guidance – CA25150 ; OT42620 ; TTM09300

Postponement of allowances

Effect of

Legislation/Regulatory – CAA2001 s. 131
HMRC Guidance – TTM11310 ; TTM13420

Generally

Commentary – Practical Capital Allowances ¶235-350
Legislation/Regulatory – CAA2001 s. 130
HMRC Guidance – CA25200 ; TTM03685 ; TTM03690 ; TTM09020 ; TTM11310

Provisions, exemption

Legislation/Regulatory – Dir. 2006/112 art. 148(a), (b)

Qualifying

Letting on hire

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (A1)(a)

Modification or conversion

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 1, 10(b)

Supply of life jackets, life rafts, smoke hoods and similar safety equipment

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 2B, 10(c)

Supply of parts or equipment

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 2A, 10(c)

Supply of parts or equipment to government department

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2A)

Supply, repair or maintenance

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 1, 10(b)

Qualifying ships

Basic meaning

Legislation/Regulatory – CAA2001 s. 151
HMRC Guidance – CA25350 ; TTM09240

Non-qualifying ships

Legislation/Regulatory – CAA2001 s. 153

Registration requirements

Legislation/Regulatory – CAA2001 s. 151, 154, Sch. 3, para. 24

Under 100 tons

Legislation/Regulatory – CAA2001 s. 152

Replacement of business assets

Commentary – Tax Reporter ¶571-030
Legislation/Regulatory – TCGA92 s. 152, 153A, 155
HMRC Guidance – CA25100 ; CG60283

Roll-over relief

Commentary – Quick Overview ¶15125 ; Key Data ¶7-050

Sale or consumption of goods on, customs duties

Commentary – Quick Overview ¶77090

Sea-going, fuelling and provisioning

Case Law – Staatssecretaris van Financiën v. Velker International Oil Co Ltd NV, Rotterdam (Case C-185/89). [1991] BVC 108

Seafarers

– see Seafarers' earnings deductions

Shipbuilders' relief

Legislation/Regulatory – FA2004 s. 323

Single ship pool

Disposal events

Commentary – Practical Capital Allowances ¶235-400

Election for disapplication

Commentary – Practical Capital Allowances ¶235-300

Generally

Commentary – Practical Capital Allowances ¶235-200

Stores for use on

– see Stores

Supplies to persons departing from member states

Legislation/Regulatory – SI 1995/2518 reg. 131-133

Supply of services to meet needs of vessels or their cargoes

Legislation/Regulatory – Dir. 2006/112 art. 148(d)

Supply, modification, repair, maintenance, chartering and hiring

Legislation/Regulatory – Dir. 2006/112 art. 148(c)

Tax-free shops

Commentary – Indirect Tax Reporter ¶23-430

Tax-free shops, zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 14

Tonnage tax

– see Tonnage tax

Venture capital trust relief excluded activities

Legislation/Regulatory – ITA2007 s. 305, Sch. 2, para. 83

Vessel, meaning

Commentary – Indirect Tax Reporter ¶63-730

Zero-rating

Actual design rather than intended residential use

Commentary – Indirect Tax Reporter ¶22-275

Charters

Commentary – Indirect Tax Reporter ¶22-280

Classification

Commentary – Indirect Tax Reporter ¶22-575

Design services

Commentary – Indirect Tax Reporter ¶22-275

Equipment and furnishings

Commentary – Indirect Tax Reporter ¶22-300

Full and part charters

Commentary – Indirect Tax Reporter ¶22-280

Handling services at ports

Commentary – Indirect Tax Reporter ¶22-475

Hotel and taxi services for crew

Commentary – Indirect Tax Reporter ¶22-475

Letting on hire

Commentary – Indirect Tax Reporter ¶22-290

Marine fuel for commercial voyages within UK territorial waters

Commentary – Indirect Tax Reporter ¶63-109

Other related services

Commentary – Indirect Tax Reporter ¶22-625

Partly-completed vessel

Commentary – Indirect Tax Reporter ¶22-275

Parts and equipment for qualifying ships

Commentary – Indirect Tax Reporter ¶22-310

Passenger transport

Commentary – Indirect Tax Reporter ¶22-375

Pilotage, salvage and towage services

Commentary – Indirect Tax Reporter ¶22-525

Qualifying parts and equipment

Commentary – Indirect Tax Reporter ¶22-310

Qualifying ship

Commentary – Indirect Tax Reporter ¶22-275

Safety equipment for qualifying ships

Commentary – Indirect Tax Reporter ¶22-315

Supplies before item seaworthy

Commentary – Indirect Tax Reporter ¶22-275

Supply, repair and maintenance

Commentary – Indirect Tax Reporter ¶22-275

Surveying services

Commentary – Indirect Tax Reporter ¶22-575

UK law v EU law: design v use

Commentary – Indirect Tax Reporter ¶22-225
HMRC Guidance – Notice 741a