Value Added Tax – Claim that the licence from a marina operator to allow the Appellant to leave his boat for 12 months on the concrete hardstanding adjacent to the marina to enable repairs to be made to the hull and other work to be undertaken, with permission for the Appellant to live on the boat during the works, should have been exempt from VAT – similar claim in relation to the later licence to moor the boat for 6 months on the bank in the marina while further work was undertaken, again with the Appellant living on the boat – claim that the provision of parts for the boat that ranked as a qualifying ship should have been zero-rated – disputes as to the content of HMRC’s notices – claims made concerning alleged infringement of Articles 8 and 14 of the Human Rights’ Act and the Equality Act 2010 – Appeal dismissed
[2014] UKFTT 497 (TC)
Bailii
England and Wales
VAT
Updated: 05 December 2021; Ref: scu.526795
