VAT charged on registration fees by British Waterways Board for the registration of a pleasure boat and grant of a pleasure boat certificate in respect of certain rivers under the management of the Board – whether VAT properly chargeable – public rights of navigation – effect of British Waterways Act 1971 – appeal dismissed.
Citations:
[2006] UKVAT V19876
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 May 2022; Ref: scu.246206