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Cirdan Sailing Trust v Customs and Excise: VDT 8 Dec 2004

Zero-rating – Transport – Transport of passengers – Appellant charters out manned yachts to schools and organizations for the welfare of young people – Whether Appellant’s supply is properly characterized as ‘transport of passengers . . in any . . ship’ – Yes – Whether a supply of exempt sporting facilities or education – No – VAT Act 1994 Sch 8 Gp 8 Item 4(a)
Zero-rating – Transport – Repair or maintenance of qualifying ship – Appellant charters out manned yachts to schools and youth organizations – Whether yacht is a ‘qualifying ship’ – Whether it is neither designed nor adapted for use for recreation or pleasure – Yes – VAT Act 1994 Sch 8 Gp 8 Item 1 and Note (A1)(a)

Citations:

[2004] UKVAT V18865

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230219

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