HM Revenue and Customs v Lt Cmdr Colin Stone; The Kei: ChD 5 Jun 2008

The taxpayer had imported a newly built Dutch Barge. The Revenue appealed a decision that VAT was not payable on that import. He had claimed exemption on the basis that it was a ship exceeding 15 tons and not designed or adapted for leisure use.
Held: The appeal failed. ‘the Kei was designed and constructed from the outset for the purpose of being used as a family home, together with some business use. In my firm opinion that is not ‘use for recreation or pleasure’. ‘


Sir Andrew Park


[2008] EWHC 1249 (Ch)




Value Added Tax Act 1994 1(1) 30


England and Wales


CitedPiddington v Co-operative Insurance Society Ltd 1934
A claim was made under a motor insurance policy which excluded liability for loss or damage ’caused or arising while [the] motor car . . Is . . being used for other than private pleasure.’ Lawrence J said: ‘In my judgment, the word ‘pleasure’ is . .
CitedBrutus v Cozens HL 19-Jul-1972
The House was asked whether the conduct of the defendant at a tennis match at Wimbledon amounted to using ‘insulting words or behaviour’ whereby a breach of the peace was likely to be occasioned contrary to section 5. He went onto court 2, blew a . .
CitedCustoms and Excise v McLean Homes (Midland) Ltd 1993
. .
Appeal fromGrieve v Revenue and Customs VDT 16-May-2007
. .
Lists of cited by and citing cases may be incomplete.


Updated: 21 July 2022; Ref: scu.268748