– see also Boats; Pleasure boats; Ships

'forms of transport', hire of ocean-going sailing yachts for sporting purposes

Case Law – Hamann v. Finanzamt Hamburg-Eimsbüttel (Case 51/88). (1990) 5 BVC 32

Forfeiture, commissioners' discretion to return

Case Law – (1985) 2 BVC 200,125

Generally

Commentary – CGT and the Private Residence ¶30-020

Input tax

Business purpose test

Case Law – (1984) 2 BVC 205,114

Purchase/maintenance, apportionment

Case Law – Tower Steel (Holdings) Ltd. (1990) 5 BVC 745

Mooring fees

Case Law – Roberts & Anor. [1992] BVC 738

Private use, method of calculating depreciation

Case Law – Customs and Excise Commissioners v. Teknequip Ltd. (1987) 3 BVC 107