Nordhavn 55 - Expert Witness - VAT Tribunal (#727)

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Nordhavn 55 Expert Witness representation to determine qualifying ship fpr VAT purposes Similar Vessel
The background to this action which took place at the London Tax & Tribunal Centre
Revenue & Customs brief  38/09    VAT – Dutch barges and similar vessels designed for and used as permanent residential accommodation by owners

Yippee!  That is such good news.  If HMRC wanted the earlier decision to relate to Dutch barges only, then they should have said so.  I am a bit perplexed by not being able to publish the decision.  I know it relates to xxxxxxx that it would “open the flood gates”.  I will now press from this direction for an update of the HMRC document so it is clear to all.  They may, of course, stipulate Dutch barges only but I always thought that was suspect as more are used for pleasure purposes than commercial these days, and xxxxxx  boat certainly was designed for pleasure not commercial.


Congratulations on the great comments from xxxxxx and the tribunal judge.  I tend only to get people complaining about members and it was really refreshing to hear such good feedback.  You clearly did an excellent job.  An interesting situation as well with some entrenched positions around you.  HMRC need to say what they mean if they don’t want to be challenged!

Kind regards,

Jane Gentry Chief Executive

All part of the YBDSA group of companies    Yacht Brokers Designers & Surveyors Association       Tel: 01730 710425                 Web:


HM Courts & Tribunals Service

” Thank you for all your sterling work in this matter.  Please could you make sure that John Clabburn
   is told  that, after hearing his evidence, HMRC decided to throw the towel in .”   
DS:  Barrister